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TMI Blog2016 (2) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of capacity of production u/s 3A of the CEA, 1944 - Held that: - in Rule 96ZO(3) of the Central Excise Rules, 1944 detailed procedure has been prescribed for claiming the abatement of duty, in case assessee does not manufacture the goods during any continues period of more than seven days - appellant have not followed any procedure, rather their averment regarding the break down of pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of capacity of production under Section 3A of the Central of Excise Act, 1944 read with Rule 96ZO(3) of the Central Excise Rules, 1944 for the reason of non-payment of Central Excise duty of ₹ 8,33,334/- for the month of March, 2000 the show cause notice was issued and same was adjudicated wherein duty was confirmed and penalty of equal amount and interest was also demanded. Aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Rules, 1944, there is prescribed procedure for claiming abatement, if the factory remains closed for more than seven days. However, the appellant have not followed the procedure and even not filed any application for abatement. The appellant only made the submission at the time of hearing before Adjudicating authority therefore for not following procedure prescribed for claiming the abatement t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Rules, 1944. As per the said rule, it can be seen that detailed procedure has been prescribed for claiming the abatement of duty, in case assessee does not manufacture the goods during any continues period of more than seven days. We find that the appellant have not followed any procedure as laid down in Rule 96ZO(3) of the Central Excise Rules, 1944 rather their averment regarding the break d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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