DECENT ALUMINIUM INDUS. Vs. CCE

JUDGEMENT

(1.) THE appellant, who had opted for the special procedure under Rule 96 -ZA of the Central Excise Rules, 1944, and who allegedly did not pay Central Excise Duty for the period after 31st December, 1997 @ Rs. 7,500/ - per month, challenges the order of the Commissioner (Appeals) made on 31st March, 2001, upholding the order -in -original by which a total demand of Rs. 82,500/ - under four show cause notices for different periods was confirmed under Rule 96 -ZB read with Section 11 -A of the Central Excise Act, 1944, and a penalty of the like amounts imposed under Rules 173Q, 209 and 96 -ZE of the Rules.

(2.) THE appellant was engaged in the manufacture of Aluminium Circles falling under chapter sub -heading No. 7606.20. The application of the appellant for removing their product under Rule 96 -ZA was granted on 18.12.1997 for the period from 19.12.1997 to 30.11.1998. The duty was paid @ Rs. 7,500/ - per month as per the Notification No. 33/97 dated 30.05.1997. The appellant paid only Rs. 3,750/ - for the period from 19.12.1997 to 31.12.1997 and thereafter did not furnish any account of production nor paid any duty as required under Rule 96 -ZB. Thereafter, different show cause notices were issued from time to time, on 09.03.1998 (for January and February, 1998); 11.09.1998 (for March to May, 1998); 22.09.1998 (for June to September, 1998); and 24.12.1998 (for October and November, 1998). The total amount demanded under these notices came to Rs. 82,500/ -.

(3.) AS per the defence reply of the appellant, their electricity power supply was disconnected by the Electricity Board from 21st February, 1998 and, therefore, the appellant could not avail of the facility of Rule 96 -ZA. According to them, intimation was sent to the Department along with a copy of the disconnection order of the Electricity Board, and they were, therefore, entitled to the concession of Rule 96 -ZGG of the said Rules.