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TMI Blog1984 (5) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manufacture of Sodium Silicate falling under Item No. 14BB of the First Schedule to the Central Excises and Salt Act, 1944 and were working under (the now) defunct Chapter VII-B of the Central Excise Rules, 1944. 3. As per the allegations made by the appellants, on account of serious differences among the partners, the functioning of the appellant firm became impossible and it was decided to close down the unit permanently and to stop the production. Therefore, the manufacture was completely stopped w.e.f. 1-8-1977 and accordingly, the duty liability fixed under the simplified procedure was not discharged for that month onwards. An intimation was accordingly given to the jurisdictional Superintendent of Central Excise, Jullundar on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 457/CE/80 dated 2nd July, 1980 holding that the appellants did not surrender their licences for cancellation and as such duty liability so fixed is to be paid by the appellants. However, the order imposing the penalty upon the appellants was set aside. 7. Not satisfied with the said order of the Appellate Collector, the appellants preferred four revision applications before the Government of India, which were transferred to this Tribunal and were treated as appeals. As the matter involved in all these four appeals is the same so all these four appeals are disposed of by this single order. 8. We have heard S/Shri A.K.S. Bedi along with S.C. Chopra, Advocates, for the appellants and Shri A.K. Jain, S.D.R., for the department and gone th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D.R. countered the arguments of Shri Bedi, the counsel for the appellants and drew our attention towards Rule 173 RJ (4) of the Central Excise Rules, 1944 which lays down that where during the 3 years block period, the assessee surrenders his licence to the proper officer or such licence is revoked or suspended, the duty liability determined under Rule 173 RB of Central Excise Rules, 1944 on the expiry of the month in which licence was cancelled or revoked or suspended shall cease . According to Shri Jain, the appellants did not surrender their licence for cancellation and as such duty liability so fixed is to be discharged by the appellants. The order of the authority below is just and proper and there is no justification to interfere wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ped the manufacture of excisable goods, the intimation of which was duly sent to the excise authorities. The findings of the Appellate Collector cannot be approved in the presence of such circumstances. 14. The appellants were asked to show cause for the demand of duty for the months of August, September, October, November, December, 1977 and January, 1978. The demands of duty for the months of August, October, November December, 1977 were confirmed whereas the demands pertaining to the months of September, 1977 and January, 1978 were withdrawn by the Assistant Collector of Central Excise, Jullundar, on the ground that since the petitioners closed down their factory w.e.f. 1-8-1977 and never started again, they were not required to dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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