2006 (3) TMI 21

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..... pt of the closure intimation to date of re-start of the operations
[Order] - This is an appeal against the Order-in-Original No. 01/2003 (Tech.) dated 2-7-2003 passed by the Commissioner of Central Excise & Customs, Calicut Commissionerate. 2. The appellants were working under Compounded Levy Scheme. The short point involved in the appeal is the grant of abatement of duty for the period from 2 .....

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..... vision of sending intimation to the AC is a substantive requirement and not a mere technicality. With the above observations, the abatement has been denied. Aggrieved over the order of the Commissioner, the appellants have come before us for relief. 3. Shri S. Kandaswamy, the learned Consultant, appeared for the appellants and Shri K.Sambi Reddy, the learned JDR for the Revenue. 4. The learned C .....

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..... the intimation even on the next day. The re-start was informed on 6-7-1998, which is the date of commencement of production. In the case of Kamakhya Steels Pvt. Ltd. v. CCE - 2000 (118) E.L.T. 423 (T), the Tribunal has held that belated receipt of resumption of production did not prejudice the revenue and ordered that the appellants are entitled for abatement of duty. (v) In the closure intimati .....

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