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TMI Blog2017 (4) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority i.e. Additional Commissioner is premature. It is desirable that the ld. Commissioner should have considered the detailed correspondence made by the appellant for claiming abatement of duty during the closure of the factory which was not done so - demand being premature, is set aside - matter related to the abatement of duty needs to be reconsidered - appeal allowed by way of remand. - E/1030/06 - A/86255/17/SMB - Dated:- 8-3-2017 - Shri Ramesh Nair, Member (Judicial) Shri Sachin Chitnis, Advocate for the appellant Shri Ashutosh Nath, Asstt. Commissioner (AR) for the respondent Order The fact of the case is that appellants are engaged in the manufacture of rerolled steel products falling under Chapter 72 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant have scrupulously followed the procedure such as filing of intimation from time to time regarding declaration of stock of electricity consumption, meter reading of the electricity closure/ re-start of the factory etc. However, this claim of abatement not considered by any authority and in the adjudication order it was rejected. He submits that the adjudicating authority i.e. Additional Commissioner had no jurisdiction to decide the abatement of duty. It is only Commissioner who is empowered to take a final decision for abatement of duty under Rule 96ZB(2) of Central Excise Rules, 1944. As regards the Commissioner, the appellant submitted the case before the Commissioner who vide letter dated January 1999 rejected the request of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y both sides. I find that the appellant have complied with various provisions of Rule 96ZB(2) for claiming the abatement of duty. The date wise compliance produced by the appellant is reproduced below:- Rule 96 ZP(2) of Central Excise rules complied Rule 96 ZP(2) Sub-Clause Complied by Appellants (a) the manufacturer shall inform in writing about the closure to the Assistant commissioner of Central Excise or Deputy Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, either prior to the date of closure or on the date of closure. (1) 06.05.1998 Page 51 Intimation of non-prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation of re-starting of production w.e.f. 21.06.1998 (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 or Deputy Commissioner of Central Excise, with a copy to the Superintendent of Central Excise (1) 22.07.1998 Page 57 Letter to Suptd. Giving information of consumption of electricity, total electricity, quantity of raw materials consumed, total quantity of finished goods cleared etc. monthwise from April 1998 to June 1998 Closing Stock appearing in RG-1 (e) The m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to the abatement of duty needs to be reconsidered, only thereafter the decision of demand of excise duty can be taken. I therefore, set aside the impugned order and remand the matter to the original adjudicating authority with a direction that the Commissioner must dispose of the case of abatement filed by the appellant and thereafter the adjudicating authority shall pass a fresh order on the demand of duty raised in the show-cause notice. Needless to say that the adjudicating authority before deciding the abatement and demand of duty shall provide the opportunity of personal hearing to the appellant. 7. The appeal is allowed by way of remand in the above terms. (Pronounced in Court on 08/03/17) - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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