COLLECTOR OF CENTRAL EXCISE Vs. JUPITER INDUSTRIES

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) IN this reference, the following question has been referred by the Central Excise and Gold Control Appellate Tribunal for decision by this Court as per the direction of this Court vide order dated 14. 7. 2003 in D. B. Civil Tax Reference Petition No. 4/2003:- " Whether the CEGAT can allow refund under Section 11b of Central Excise Act, 1944 when it was specifically not allowed by the sub-rule (2) of the rule 96zb of Central Excise Rules, 1944?"

(3.) ONE of the two cold rolling machines in respect of which the assessee was availing special procedure for payment of duty in terms of the Rules 96 ZB was dismantled on 29. 05. 1998, after intimating the Commissioner and seeking his approval. After 29. 05. 1998, only one cold rolling machine was in operation, thus, during the period in question only one cold rolling machine came to be operated for production, for which the assessee was to pay duty as per the special procedure.