2001 (1) TMI 166

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..... Act is available to them during the period their factory remained closed. 2. When the matter was called, no one was present on behalf of the Appellants in spite of notice I, therefore, heard Shri A.K. Jain, ld. JDR, and perused the records. The Appellants have submitted in their Memorandum of Appeal that they had claimed abatement in duty from 16-1-1998 to 31-1-1998 and for the period from 20th .....

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..... legation of not sending recommencement intimation is not correct. They have, further, mentioned in the Memorandum of Appeal that their claim for abatement of duty for the period from 20-2-1998 to 27-2-1998 has been disallowed on the ground that the intimation of restarting of the factory on 27-2-1998 was received on 21-3-1998; that the allegation in the show cause notice was that no intimation was .....

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..... after the production in his factory is stopped along with closing balance of the stock of ingots of non alloy steel; similarly when he starts production again he has to inform about the same along with closing balance of stock and electricity meter reading to the Assistant Commissioner/Dy. Commissioner with the copy to Supdt. of Central Excise. It is not in dispute that the electricity meter read .....

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