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TMI Blog2022 (3) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... of work is misplaced. Clause 8 of Notification deals with the situations where the factory ceases to work or reverts to the normal procedure. The Clause 8 does not anywhere indicate if the ceasing of work of the factory is temporary or permanent. The explanation to Clause 8 clearly indicate that the partial ceasing of work will not about to ceasing of work. The clause 8 also the prescribed the manner in which the duty for the month in which the ceasing of work happened is to be calculated i.e. in terms of clause 3 of the notification. The clause 3 of the notification prescribed proportionate duty on the basis of Number of days of operation. It is apparent that the N/N. 17/2007 does not require permanent ceasing of work in order to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that there is no provision in Notification No. 17/2007 for abatement of duty. He also relied on the decision of Tribunal in the case of S. S. STRIPS PVT. LTD V.s CCE, AHMEDABAD-II [vide Order No. A/11629-11621/2018 dated 01.08.2018-CESTAT, AHMEDABAD and also on the decision of the Tribunal in the case of SETHI METAL INDUSTRIES Vs. COMMISSIONER OF C. EX., AHMEDABAD-2013 (294) ELT 603 (Tri.-Ahmd.) 5. We have considered the rival submissions. We find that the Notification No. 17/2007- CE dated 01.03.2007 prescribes a fix rate of monthly duty on the maximum number of Cold Rolling Machines installed in the factory. The notification provides for manufacturer to declare and the authorities to accept the Number of machines installed. Clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ximum number of cold rolling machines installed by or on behalf of such manufacturer in one or more premises at any time during three calendar months immediately preceding the calendar month in which the application under paragraph 2 is made. (3) The sum shall be tendered by the manufacturer along with the application. 8. Provision regarding factories ceasing to work or reverting to the normal procedure. - Notwithstanding anything contained in this notification, where a manufacturer who had availed himself of the procedure contained in this notification ceases to work or reverts to the normal procedure , the duty payable by him in the month during which he has availed himself of the procedure shall be calculated on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion where only few of the many installed machines were operational. In these circumstances, the case would not have qualified as ceasing of work in terms of clause 8 and therefore the benefit of clause 8 of Notification could not have been extended. Thus, the facts in the said case are significantly different. The Revenue has relied on the decision of the Single Member Bench in case of SETHI METAL INDUSTRIES (Supra). It is seen that the case is on identical on facts, however, the decision fails to take notice of clause 8 of the notification read with clause 3 does not preclude the temporary ceasing of work from benefit of the notification. In view of the above, it would appears that the decision of the Tribunal in the case of SETHI METAL I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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