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TMI Blog2011 (8) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... enter installed in their processing premises the duty on compound levy stands attracted on such stenter - There is no doubt that Primatex stenter had in terms of M/s. Laxmi Mangal Textile letter had not run prior to 10.3.2000 rather was closed from 07.12.1999 itself, then the duty leviable is not attracted to that stenter in their case for the period of 01.3.2000 to 10.3.2000 - Decided in favour of assessee. - E/2733 of 2006 - - - Dated:- 17-8-2011 - Hon'ble Mr. M.V. Ravindran, Member (Judicial) Hon ble Dr. P. Babu, Member (Technical) Appellant : Shri J.S. Negi, SDR Per : Dr. P. Babu; This appeal is filed by the Revenue against the order in appeal No. OIA No. 96/2006(Ahd-I) dated13.06.2006, passed by Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2000, as the condition provided under Rule 96ZQ-7(a) as amended by Notification No. 11/2000 CE(NT) dated 01.03.2000 were not fulfilled by the assessee. It is clear that the factory was functioning and the other Stenter viz. Barbos was installed and operational in the factory and that there was no entire closure of the factory. Thus, they were by no means entitled for abatement and were rightly denied by the Commissioner. (b) Rule 96ZQ(7)(f) lays down that when the claim for abatement by the independent processor is for a period of less than one month, he shall be required to pay duty, as applicable for the entire period of the month and may subsequently seek such claim after payment of such duty. The assessee had failed to fulfil this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le (1) during any continuous period of not less than seven days and wishes to claim abatement under sub-Section (3) of Section 3A of the Act, abatement shall be allowed by an order passed by the Commissioner of Central Excise of such amount as may be specified in such order, subject to fulfilment of the following conditions, namely :- (a) abatement shall be applicable only on complete closure of the factory and not on closure of a hot-air stenter; (b) the independent processor shall inform, in writing, about the closure to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least three days prior to the date of closure; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and it says that the stenter or stenters shall be sealed in such a manner prescribed by Commissioner of Central Excise. This condition amply demonstrates the fact that the working condition of the stenter whether it is closed or dismantled, is an important factor in deciding the levy. Condition (c) in fact is complement to the condition (a) of the Rule. 6. The second ground of appeal canvassed by the Revenue is that, Rule 96ZQ 7(f) lays down that when the claim for abatement by the processor is for a period of less than one month, he shall be required to pay duty for the entire month. As discussed above, ground No. 2 does not come into play due to the findings relating to ground-1 and therefore, need not be considered. 7. The sen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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