ANNU METAL INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) DUTY of Rs. 73,226/ - has been confirmed against the applicants herein on Stainless Steel Cold Rolled Pattis/Pattas clearance during the period July to December, 1996 for the reason that, although the applicants had availed of the special procedure as prescribed under Rule 96ZA of the Central Excise Rules 1944, they did not follow the provisions of Rule 96ZC regarding intimation of removal of goods not had they given any intimation about closure of their factory. There is no dispute prima facie that the procedural requirements were not followed therefore no prima facie, case for waiver of predeposit of duty arises and their plea that no goods were produced during the above period since there was no electricity consumption, cannot be decided even prima facie at this stage. We therefore direct predeposit of the entire duty amount and on such predeposit penalty of Rs. 1000/ - imposed upon the applicants shall stand dispense with and recovery thereof stayed pending the appeal.

(2.) FAILURE to make deposit as set out above shall result in vacation of stay and dismissal of appeal without prior notice. Time for predeposit is 8 weeks from the date of receipt of this order.

(3.) COMPLIANCE to be reported on 10.12.2001.