9911796707
TMI Blog2004 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... t, relate to disallowance of abatement claim and consequential confirmation of demand of Central Excise duty and imposition of penalty. 2. I heard Shri K.K. Anand, learned Advocate for the Appellants and Shri V. Valte, learned Senior Departmental Representative for the Revenue. The appellants manufacture non-alloy steel ingots/billets which are chargeable to duty in terms of Section 3A of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Advocate that if the things are required to be done on a particular day which happens to be a holiday, the thing can be done on the next working day. In the present matter, the Appellants could not give the intimation of closure of unit on 9th and 10th October, 1999 as these were Saturday and Sunday and they had given the required intimation on the first working day. Thus, abatement claim fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Director, they could not file the intimation on the date of closure; that, however, when the officers visited their factory on 3-12-1999 to verify the facts, they found the furnace closed. The learned Senior Departmental Representative has relied upon the decision in the case of Vishal Metal Casting P. Ltd. v. CCE, Delhi-III, [2003 (151) E.L.T. 455 (T)] wherein the Tribunal has held that the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been done in the present case. As the intimation has been given on 3-12-1999 and furnace has remained closed upto 10-12-1999 that is for a period not less than seven days, the Appellants are eligible for abatement from payment of duty during the period from 3-12-1999 to 10-12-1999. Thus claim of abatement for the period from 30-11-1999 to 2-12-1999 is not available to them. As the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
