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TMI Blog2015 (1) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... under Sub-Rule (2) of Rule 96ZP of the Rules is barred under Sub-Rule (3) thereof. We do not find such mandate therein. - Sub-Rule (3) creates the facility of payment of certain amount in accordance with the formula incorporated therein and the same would constitute compliance with the provisions of the Act and the Rules. The only rider added in that was that a manufacturer, who avails the benefit under Sub-Rule (2) shall not be entitled to claim the benefit under proviso to Sub-Section (3) of Sub-Section (4) of Section 3A of the Act. The application in the instant case is not under that provision. Sub-Rule (3) of Rule 96ZP of the Rules does not bar the filing of applications under Sub-Rule (2). It was not even alleged that after availing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The appeal was dismissed through order, dated 11.06.2004. Hence, this appeal under Section 35(G) of the Central Excise Act (for short the Act). Heard learned counsel for the appellant and learned counsel for the respondent. Rule 96ZP of the Rules prescribes the procedure to be followed by a manufacturer of hot re-rolled products, for payment of excise duty. The facilities are provided for payment of excise duty at a particular rate, covering the relevant period. It enables a manufacturer to pay excise duty at a stipulated rate latest by the 10th of each month. Sub-Rule (2) thereof is to the effect that in case, the manufacturer does not produce the product continuously for a period of 7 days or more, and he wishes to claim abatement u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, with a copy to the Superintendent of Central Excise, either prior to the date of starting production or on the date of starting production; (d) the manufacturer shall on start of production again, along with the closing balance of stock on restarting the factory, intimate the reading of the electricity meter to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise; (e) the manufacturer shall while sending intimation under clause (c), declare that his factory remained closed for a continuous period starting from ------ hours on ----(date) to --------- hours on ------- (date). Annual capacity of the respondent herein was determined at 2,40,250/- metric tonnes for the financial y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the view that the respondent has run the factory during that period. That however is not the case. The main plank of the argument is that an application for abatement under Sub-Rule (2) of Rule 96ZP of the Rules is barred under Sub-Rule (3) thereof. We do not find such mandate therein. Sub-Rule (3) creates the facility of payment of certain amount in accordance with the formula incorporated therein and the same would constitute compliance with the provisions of the Act and the Rules. The only rider added in that was that a manufacturer, who avails the benefit under Sub-Rule (2) shall not be entitled to claim the benefit under proviso to Sub-Section (3) of Sub-Section (4) of Section 3A of the Act. The application in the instant case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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