K.S.JHAVERI,J. - (1.) By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal preferred by the appellant-assessee.
(2.) This Court while admitting the matter framed the following questions of law:- "(i) Whether demand for Central Excise duty for non-manufacturing period i.e. closure of factory is justified under section 3A of the Act when it is contrary and ultra vires to Article 265 read with entry 84 of the Union List to the Constitution of India? (ii) Whether Tribunal is justified in denying substantial right of assessee over and above procedural lapse of delayed intimation of closure of factory when it was due to unforeseen circumstances beyond control and under immunity of Section 10 of the General Clauses Act of 1897 and covered by ratio of judgment in the case of Mangalore Chemicals v. Deputy Commissioner"
(3.) Counsel for the appellant Mr. Jain has taken us to the view taken by the Tribunal and mainly contended that Rule 96ZO(2) which reads as under:- "Where a manufacturer does produce the ingots and billets of non-alloy steel during any continuous period of less than seven days and wishes to claim abatement under sub-section (3) of Section 3A of the Central Excise Act, 1944, the abatement will be allowed by an order passed by the Commissioner of Central Excise of such amount as may be specified in such order, subject to the fulfilment of the following conditions viz.: (a) the manufacturer shall inform in writing about the closure to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, either prior to the date of closure or on the date of closure; (b) the manufacturer shall intimate the reading of the electricity meter to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, immediately after the production in his factory is stopped along with the closing balance of stock of the ingots and billets of non-alloy steel; (c) the manufacturer, when he starts production again, shall inform in writing about the starting of production to the Assistant Commissioner of C.E., with a copy to the Superintendent of Central Excise, either prior to the date of starting production or on the date of starting production; (d) the manufacturer shall on start of production again along with the closing balance of stock on restarting the factory, intimate the reading of the electricity meter to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise; (e) the manufacturer shall while sending intimation under clause (c), declare that his factory remained closed for a continuous period starting from ... hours on ... (date) to ... hours on ... (date).";