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TMI Blog2013 (1) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... erification, despite having received intimation about the closure of production. The department has not filed report regarding those three visits for the benefit of the Tribunal. Thus, this is not clear whether or not the officials of the department verified the stock position on 17-11-1997, 22-11-1997 and 26-3-1998. Though the rule cast an obligation on the assessee to furnish information regarding stock position but this does not mean the excise official have no duty to verify the stock position. When the excise officers, however, visited the factory of the respondent on three occasions, it was expected of them to verify the stock position and presumably they must have verified the stock position, the aforesaid information has been wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 4-11-1997 and the electricity meter reading at that time as per the requirement for relevant rule, the Commissioner s order permitting abatement for the period from 17-11-1997 is incorrect. In response of this direction dated 6-5-2005 of the Board, this appeal has been filed by the department. 2. Though the notice for hearing had been issued none represented the respondent. Hence, in terms of the provisions of Rule 20 of CESTAT (Procedures) Rules, 1982, so far as the respondent are concerned, the matter is being decided ex parte. 3. Heard the learned DR Shri R.K. Verma. He submitted that as per Rule 96ZP(2) of the erstwhile Central Excise Rules, 1944, the respondent was entitled to abatement in respect of continuous closure period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... balance after having received the intimation about closure on 5-11-1997. The officers of the Department, however, visited premises of M/s. GSRM on 17-11-1997 22-11-1997 and on both the occasions the unit was found closed. Again on 26-3-1998 at the time of visit Dr. R.C.S. Mehta the unit was found closed. Thus the fact of closure of the unit is well established. However, the unit at the time of intimating closure did not intimate the closing stock. This information would have helped the Department in finding out excess clandestine production, if any, in case the unit had restarted. Since the unit never started again, this contravention is not of much significance. Surprisingly the departmental officers also never insisted upon securing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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