1978 (12) TMI 46

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Department on 18-2-1976 that their centrifugal be sealed as their factory will remain closed with effect from 22-9-1976 till further intimation. Explanation (c) of Sub-rule (2) of Rule 93B of Central Excise Rules, 1944 lays down that in computation the liability of any unit producing khandsari sugar for duty, the period during which the Collector is satisfied that such unit had remained entire .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... le 92B has been amended to provide that the khandsari sugar unit shall be deemed to commence manufacturing operations from the date on which its centrifugal starts producing khandsari sugar in a season. The centrifugal of the appellant unit was found sealed on 28-2-1976; the duty liability on the party's unit will not be attracted from the date on which the crusher started working. 3. The party .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... have not also requested for any further date. The case is, therefore, dealt with on the material available on records. 5. Govt. have carefully examined the records of the case. 6. Sub-rule (2) (b) of Rule 92B speaks of the commencement of manufacturing operation which could be from the date centrifugal starts working and of the closure of manufacturing operation of the season which would be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X