9911796707
TMI Blog2013 (11) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... have electricity connection - No other material was available to have denied the abatement of 15 days claimed by the assessee of which the intimation was given in time. Law does not insist on impossibility for complying with the provisions of the Act for claiming any exemption or abatement - Where it is established that the party did not have electric connection and was using only DG set, the insistence of providing electricity meter reading for abatement of liability was an absurd suggestion - The other circumstances namely that factory was not found running during inspection and that intimation was given in time was sufficient to grant abatement for relevant period – there was no question of law arise for consideration in the appeal – ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he electricity meter to the Assistant Commissioner of Central Excise with a copy to the Superintendent of Central Excise immediately after the production in his factory is stopped alongwith the closing balance of stock of the ignots and billets of non-alloy steel." The Customs, Excise Service Tax Appellate Tribunal while deciding the Central Excise Appeal No.5950 of 2004 vide impugned order dated 18.8.2009 has observed in paragraph 4 as follows:- "We have carefully considered the submissions made by both sides. The very fact that the Assistant Commissioner in the letter of the appellant on 26.9.97 had allowed abatement of 15 days shows that this was based on inspection of the factory and also takes us to conclusion that the factory wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... require the appellant to give electricity meter reading for the purposes of claiming abatement. In the present case during inspection it was found that factory was not running at the relevant period. It was not denied that factory did not have electricity connection. No other material was available to have denied the abatement of 15 days claimed by the assessee of which the intimation was given in time. Law does not insist on impossibility for complying with the provisions of the Act for claiming any exemption or abatement. Where it is established that the party did not have electric connection and was using only DG set, the insistence of providing electricity meter reading for abatement of liability was an absurd suggestion. The other ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
