(1.) During the relevant period, the appellants, who were engaged in the manufacture of non -alloy steel ingots and billets, were working under the Compounded Levy Scheme under Section 3A of the Central Excise Act, 1944. Under that Scheme, they were paying duty periodically under Rule 96ZO (3) on the basis of the Annual Capacity of Production determined by the jurisdictional Commissioner of Central Excise. They were eligible for abatement of duty for any continuous period of 7 days in the event of non -operation of their induction furnace, under Rule 96ZO (2) of the Central Excise Rules, 1944 read with Sub -section (3) of Section 3A of the Act. The appellants filed two abatement claims for the periods 25.10.97 to 1.11.97 and 2.12.97 to 9,12.97 with the jurisdictional Commissioner. Both the claims were rejected by the Commissioner. Hence the present appeal.
(2.) Heard the DR. The appellants are not present, nor represented. They have waived the right to be heard.
(3.) The abatement claim for the period 25.10.97 to 1.11.97 was rejected by the Commissioner on the ground that intimation of closure and re -start of furnace was not received by the department in terms of Rule 96ZO (2). The Commissioner verified the records and found that no such intimation was received in the office of the Asstt. Commissioner or in the Range Office. This finding has been challenged by the appellants saying that intimation of closure was given by the registered -post and re -start intimation was personally delivered to the department. However, in respect of the closure intimation, no postal acknowledgement of receipt has been produced by the appellants to show that such intimation was actually received by the addressee. Regarding the re -start intimation, the appellants have conceded that no dated acknowledgement was taken from the departmental officer to whom the intimation was allegedly delivered in person. In other words, the appellants have not been able to substantiate their plea that both the intimations were duly given to the department as required under Rule 96ZO(2).