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TMI Blog2002 (6) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 3A of the Central Excise Act, 1944, after they have surrendered their Registration Certificate. 2. Shri J.S. Agarwal, learned Advocate, submitted that the duty liability of the Appellants under the Hot Re-rolling Steel Mills, Annual Capacity Determination Rules, 1997, was determined to be Rs. 68,615/- per month; that the Appellants closed their unit permanently with effect from 31-12-97 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt; that the abatement could be granted to them if they had opted for the provisions of Sub-rule (1) of Rule 96ZP. The learned Advocate, further, submitted that it stands accepted both in the Adjudication order and in the impugned order that the factory of the Appellant was lying closed during the period of January, 1998 to March, 1998; that once they have surrendered their Registration Certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave considered the submissions of both the sides. It has not been disputed by the Revenue that the factory of the Appellant was closed during the relevant period. The Revenue has also not disputed the fact of surrendering their Registration Certificate under Rule 174 of the Central Excise Rules. Further, it is not the case of the revenue that during the relevant period the Appellants were manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tual production capacity. The Tribunal held that "This judgment no where refers to the provisions under the proviso to Section 3A(2)", The Tribunal, therefore, held in Malviya Steel case benefit of abatement from payment of duty for the period of closing of mill is available under Section 3A(2). Following the ratio of the said decision, I allow the Appeal filed by the Appellants. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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