2006 (10) TMI 169

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..... ainst the order of the Customs, Excise & service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal') dated 1-12-2004 [2005 (192) E.L.T. 647 (Tribunal)] in E/Appeal No. 676/2000-NB(B), proposing following questions of law :- "1. Whether the intimation of date of closure of the furnace sent after two days due to intervening holidays can be considered as proper when the Trade Notice issued .....

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..... Production. The assessee applied for abatement claim from 9-10-1999 to 18-10-1999, which was disallowed on the ground that the closure intimation was filed on 11-10-1999 instead of 9-10-1999, as required under Rule 96ZO(2) of the Central Excise Rules, 1944 (for short, 'the Rules'). Explanation of the assessee was that the unit was closed on 9-10-1999 at 22.00 hours and 9th and 10th October were Sa .....

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..... im. 5. As regards reduction of the amount of penalty, the order has been passed on facts and we have already held in Commissioner, Central Excise Commissionerate, Ludhiana v. M/s. K.C. Alloys & Steel Castings, Ludhiana. CEA No. 77 of 2005, decided on 3-8-2006 = 2006 (206) E.L.T. 1183 (P & H) that penalty under Section 96ZO of the Act was not the minimum but in the discretion of the appropriate au .....

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