9911796707
TMI Blog2013 (1) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... determined by the Commissioner at 879.47 MT. On 5-11-1997, the respondent intimated to the department about closure of their unit from that date. However, in the intimation letter, they did not mention stock of finished products and electricity meter reading. The jurisdictional staff of central excise office, however, in response to communication visited their unit on 17-11-1997, 22-11-1997 and 26-3-1998 and found the same closed on each occasion. The jurisdictional Commissioner vide order Memorandum Order No. 11/Commr/MRT-II/2004, dated 21-5-2005 allowed the abatement of 135 days with effect from 17-11-1997. This order of the Commissioner was reviewed by the Board under Section 35E(1) directing the Commissioner to file appeal against the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpliance of rule, and as such the Commissioner (adjudication) was not justified in allowing the abatement. 4. In order to appreciate the aforesaid plea of the learned DR, it would be useful to have a look on relevant portion of the impugned order to see as to how the Commissioner adjudication has dealt with the issue. Relevant portion of the order is reproduced thus : M/s. CSRM, vide letter dated 5-11-1997, intimated the Department that they will be closing their unit from 5-11-1997. In view of the above provisions M/s. GSRM was required to file an intimation regarding electric meter reading and closing stock of the products. I find that there was no electric connection for main rolling plant and it was run on Diesel Generator Set. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department were negligent in the duty inasmuch as they did not visit the factory of the respondent for verification, despite having received intimation about the closure of production of unit on 5-11-1997. From the records, it appears that the officials of the department visited the factory of the respondent on 17-11-1997, 22-11-1997 and 26-3-1998 and during those visits they found unit closed. 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. In the absence of such evidence on record, one cannot conclude whether or not excisable stock was actually availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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