RAM CHARAN STEELS LTD. Vs. CCE

JUDGEMENT

(1.) This appeal has been filed by the appellants against the impugned order dated 22.3.2000 passed by the Commissioner of Central Excise vide which he had disallowed their abatement claim for the period 16.5.1998 to 23.5.1998 and 26.5.1998 to 11.10.1998.

(2.) The appellants are engaged in the manufacture of M.S. Ingots. They lodged claim for the abatement of the Central Excise Duty under proviso to Sub -section (3) of Section 3 -A of the Act for the period in question, i.e. 16.5.1998 to 23.5.1998 and 26.5.1998 to 11.10.1998. The Commissioner through the impugned order had disallowed the abatement to them mainly on the ground that they had failed to inform the Department in accordance with law about the time of the closure of the factory and also failed to furnish the electricity meter reading when production was stopped in their factory unit.

(3.) The learned counsel has contended that the documents produced by the appellants in order to prove the closure of their factory unit during the period in question had not been considered. The Electricity Department sealed the meter installed in the factory of the appellants and this fact has been also ignored by the Commissioner. The impugned order deserves to be set aside. On the other hand, the learned SDR, has only reiterated the correctness of the impugned order.