9911796707
TMI Blog2011 (1) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... owered the Central Government to notify the goods, having regard to the nature of process of manufacture or production, the extent of evasion of duty in regard to such goods or such other factors, as may be relevant, for a special procedure for discharge of duty liability based on annual capacity of production. Sub-Section (3) of Section 3A provided that duty of excise on the goods so notified shall be levied at such rate, as the Government may prescribe by notification. Proviso to sub-Section (3) provided that where a factory producing notified goods did not produce the notified goods during any continuous period of not less than 7 days, the duty calculated on proportionate basis shall be abated in respect of such period if the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red intimation was given by the appellant to the Assistant Commissioner on 21/6/98 and the copy of the intimation was sent to the Range Officer on 22/6/98. The Commissioner vide order-in-original dated 9/12/04, however, allowed the abatement only for the period from 29/5/98 to 11/6/98 and from 22/6/98 to 30/6/98 and as such he did not allow the abatement for 28/5/98 for the first period of stoppage and for 20/6/98 and 21/6/98 in respect of second period of stoppage. Appellant have filed this appeal against the Commissioner's order disallowing the abatement for 28/5/98 and 21/6/98. 2. Heard both the sides. 3. None appeared for the appellant though the intimation about the hearing had been sent well in advance. 4. Heard Shri S.R. Meena, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion regarding closure either prior to the date of closure or on the date of closure. Since, in this case, the intimation regarding the closure had been given on 28/5/98 alongwith the electricity meter reading, the Commissioner's order disallowing the abatement for 28/5/98 is not correct. 7. As regards the second period of stoppage of production from 20/6/98 to 30/6/98, the plea of the appellant is that the production had been stopped on 20/6/98 due to disconnection of the electricity and this fact has been confirmed by the Assistant Engineer, Electricity Distribution. However, the intimation regarding the stoppage of production of production had been submitted to the Assistant Commissioner on 21/6/98 alongwith the meter reading and its cop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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