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TMI Blog2002 (8) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. - M/s Vinayaka Steels Ltd., Hyderabad, (herein after referred to as the 'assessee') are the manufacturers of MS ingots and are discharging duty under compounded levy scheme based on production capacity determined. Under the Induction Furnace Annual Capacity Determination Rules, 1997, the manufacturers can come up with a claim for abatement, for the period of closure of not less than 7 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 hrs 1798050 103.825 4. 30-11-97 11.00 hrs 3475140 136.425 08-12-97 11.00 hrs 3475140 136.425 The Commissioner after considering the material on record, concluded :- (a) Information in writing about the closure has to be submitted by the manufacturer to the Assistant Collector with a copy to the Superintendent either prior to the date of closure or on the date of closure. (b) The man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the conditions is floated, the abatement is not eligible. As regards the first period of closure, the intimation is said to have been sent by a letter dated 29-8-97 but the Commissioner has found the following as the reasons for the denial of the abatement. (i) Only one furnace closed and NOT the Factory. (ii) Meter readings not given. (iii) Stock positions not given. We also concur with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electricity consumption resulting in change in meter readings. (d) The Commissioner's denial for the fourth period is for the following reasons :- (i) Only one furnace closed and not the Factory. (ii) Variation in stock position. (iii) Change in Meter reading. Keeping in mind the submission of eligibility of abatement of closure of production and not factory, we would consider, the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants for an abatement. For the other three periods, we would require the Commissioner to redetermine the abatement, after verification of the submissions made and also arrive at a clear finding on the plea being made, why abatement is not eligible, when one of the furnaces out of two is only closed. 4. In view of our findings, the appeal is partially allowed as remand for redetermination ..... X X X X Extracts X X X X X X X X Extracts X X X X
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