9911796707
TMI Blog2024 (2) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... der the notification. Later, on 22.08.2012 they have issued letter informing the department that one machine is not working and that they are dismantling the same. The department has chosen not to respond to this letter. On 07.08.2013, the present show cause notice has been issued alleging that the notification does not provide for abatement. In fact, the appellant has not requested for any abatement. They have informed the department that they have dismantled one Cold Rolling machine and are using only two Cold Rolling machines for which they discharged the duty. The department has no case that the appellant had not dismantled the Cold Rolling machine or that during the disputed period the appellant was using all three Cold Rolling machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011, the department granted permission to the appellant. 1.1 Later for the disputed period September 2012 to November 2012, the appellant paid duty on goods manufactured in respect of 2 (Nos.) Cold Rolling machines only. The appellant vide letter dated 22.08.2012 intimated the jurisdictional Deputy Commissioner that the appellant is dismantling one machine and therefore did not pay duty in respect of one machine. The department was of the view that Notification No. 17/2007-CE dated 01.03.2007 does not provide for abatement of duty in respect of certain number dismantled/ closed Cold Rolling machines, and that appellant has to pay duty in respect of all 3 (Nos.) of Cold Rolling machines. Show cause notice dated 07.08.2013 was issued to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be considered is whether appellant is required to pay duty in respect of Cold Rolling Machine which was dismantled and not in use for manufacture during the disputed period. 5.1 The allegation in the show cause notice is that Notification 17/2007-CE does not provide for abatement of duty in respect of Cold Rolling machines once they are installed in the factory. We have perused the Notification 17/2007-CE dated 01.03.2007. It is an option given to an assessee engaged in manufacture of stainless steel pattas/pattis to pay duty of excise on the basis of number of Cold Rolling Machines installed for cold rolling of such goods. The appellant had initially requested for permission for use of 3(Nos.) of Cold Rolling machines under the not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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