2008 (9) TMI 393

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..... f 1281 days in filing the appeal is condoned. CM. stands disposed of. CEA No. 13 of 2007 : The present appeal has been filed by the appellant under Section 35H(1) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') against the order dated 17-4-2002 [2002 (147) E.L.T. 798 (Tri. - Del.).] dismissing its appeal and the order dated 16-12-2002 declining rectification application .....

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..... circumstances of the case the learned Commissioner was right in confirming the order of the Commissioner when in various judgments the Tribunal has held that abatement claim under Rule 6 ZO(2) shall be available from the date of filing of the intimation of closure, even in cases where the intimation is filed late? (iv) Whether the Tribunal was in error while holding that the applicant shall be d .....

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..... t to the present case are extracted below :- "(a) the manufacturer shall inform in writing about the closure to the Asst. 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. (b) the manufacturer, when he starts production again, shall inform in writing about the starting of production to the Asst. C .....

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