- (1.) The Respondent herein is engaged in the manufacture or processed textile fabrics falling under Chapter Headings 54.06 and 55.13 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as 'Act'). The processed textile fabrics have been specified by the Central Government under Notification No. 41/98 -C.E. (N.T.), dated 10 -12 -1998 as notified goods on which there shall be levied and collected a duty of excise in accordance with the provisions of Sec. 3A of the Central Excise Act, 1944.
(2.) Assessee, accordingly, had to discharge its liability from 16 -12 -1998 on the processed textile fabrics in terms of Rule 96ZQ of the Central Excise Rules, 1944 read with the Annual Capacity Production determined under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998.
(3.) Assessee had applied for the abatement of duty paid under the provisions of Sub -section (3) of Sec. 3A of the Act on (1) Stenter of 'SM -ECON -2100 make which remained closed during the period from 6 -11 -1999 to 14 -11 -1999, from 10 -12 -1999 to 18 -12 -1999 and 11 -2 -2000 to 19 -2 -2000 (2) on the Stenter of PRIMATEX for the period from 10 -1 -2000 to 18 -1 -2000.;