2000 (6) TMI 60

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..... Member (T)]. - The question to be answered in this appeal is whether an intimation of closure sent to the Range Superintendent can be deemed to be an intimation to the Asst. Commissioner as required under Rule 96 ZO(2). 2. The facts of the case in brief are that appellants are engaged in the manufacture of M.S. Ingots. With the introduction of compound levy effective from 1-9-1997, assessees havi .....

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..... only to the Asst. Commissioner and since no intimation of closure was sent to the Asst. Commissioner, the question of abatement did not arise. 3. Arguing the case for the appellants, Shri Kamaljeet Singh, ld. Counsel submits that in the instant case that intimation was sent to the Range Superintendent. Since it was the beginning of a new scheme with which the assessee was not conversant, therefo .....

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..... at the Rules have been framed with definite intention. He submits that Rule 96ZO(2) was very specifically prescribing that an intimation of closure of a factory should be sent to the Asst. Commissioner with copy to the Range Superintendent and not to any one else. He submits that the Tribunal has taken a strict view on this issue in the case of CCE, Delhi v. Avis Electronics (P) Ltd. reported in 2 .....

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..... invoice. In case the duplicate copy has been lost in transit, he can take credit on the basis of the original. This can be done only if he satisfies the concerned Asst. Collector about the loss of the duplicate copy in transit." 5. Ld. DR submits that since the legislature had a definite intention requiring an intimation to be sent to the Asst. Commissioner and since in this case, no intimation o .....

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..... ging senior Officers in picture. Thus sending no intimation of closure to the Asst./Deputy Commissioner for substantiating their claim of abatement is material and cannot be brushed aside as a mere technicality. Going by the strict interpretation of this rule, we do not find any legal or factual infirmity in the impugned order. The impugned order is therefore upheld and the Appeal is rejected.
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