9911796707
TMI Blog2002 (4) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise duty at the compounding rates as per the provisions of Section 3A of Central Excise Act, 1944. In terms of Rule 96ZO(2) of the Central Excise Rules, 1944 where a manufacturer does not produce the goods during any continuous period of not less than seven days and wishes to claim abatement under sub-section (3) of Section 3A of the Central Excise Act, 1944, the abatement will be allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on closure of their units for different periods. The Commissioner of Central Excise, Delhi-III vide his Order dated 14-12-2001 has disallowed their abatement claim for 21 days amounting to Rs. 3,43,700/- for the following periods : S. No. Dt. of intimation of closure Dt. time of closure Dt. of intimation of re-start Dt. time of restarting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-5-99 (0010 hrs) 26 9. 17-5-99 16-5-99 (2355 hrs) 4-6-99 4-6-99 (0010 hrs) 18 10. 17-8-99 16-8-99 (2355 hrs) 30-8-99 30-8-99(0010 hrs) 13 11. 2-9-99 1-9-99 (2350 hrs) 20-9-99 20-9-99 18 12. 1-11-99 31-10-99 (2340 hrs) 16-11-99 16-11-99(0020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied the abatement claims of the party for a total of 21 days. This appeal is against the impugned order of the Commissioner of Central Excise, Delhi-III. I have heard Shri R. Pal Singh, Advocate for the appellants and Shri H.C. Verma, JDR for the respondent. I have considered the submissions made by them. The legal provisions for claiming the abatement for the closure period of a unit under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the date of the closure or on the date of closure. Consequently, the assessee has to forego the benefit of abatement by one day. The particulars about the claims of abatement for closure for other periods are also identical. Therefore, there is no infirmity in the findings arrived at by the Commissioner. The denial of the benefit of the abatement for 21 days is in order and it does not call f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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