RULE 96ZND. Procedure for claiming abatement.-

(Note:- This rule (96ZND) has been inserted vide Ntf. No. 16/2001-CE(NT), dated 30/04/2001)

(1) Where an independent textile processor does not produce or manufacture the said goods during any continuous period of not less than fifteen days may claim abatement of the sum payable by him under rule 96ZNC read with any notification issued thereunder, and such abatement shall be allowed by an order passed by the Joint Commissioner of Central Excise or the Additional Commissioner of Central Excise, as the case may be, of such amount as may be specified in such order, subject to fulfilment of the following conditions, namely:-

(These above bold words has been substituted vide Ntf. No. 27/2001-CE(NT), dt. 11/06/2001)

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(1) Where an independent textile processor does not produce or manufacture the said goods during any continuous period of not less than thirty days may claim abatement of the sum payable by him under rule 96ZNC read with any notification issued thereunder, and such abatement shall be allowed by an order passed by the Joint Commissioner of Central Excise or the Additional Commissioner of Central Excise, as the case may be, of such amount as may be specified in such order, subject to fulfilment of the following conditions, namely:-]

1. the abatement shall be applicable only on complete closure of the factory and not on closure of any one or more hot-air stenters;
   
   
2. during the period of closure no manufacturing activity, whatsoever, including bleaching, dyeing or printing, in respect of the said goods shall be undertaken and no removal of the said goods shall be effected by the independent textile processor;
   
   
3. the independent textile processor shall inform, in writing, about the closure of the factory to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least three days prior to the date of closure;
   
   
4. the stenter or stenters shall be sealed in such manner as may be prescribed by the Commissioner of Central Excise;
   
   
5. the independent textile processor, when he starts production again, shall inform in writing about the date of starting of production to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least three days prior to the date of starting production, and get the seal opened in such manner as may be specified by the Commissioner of Central Excise before recommencing production;
   
   
6. the independent textile processor shall, while sending information under condition (e), declare that his factory remained closed for a continuous period starting from the hour and date to the hour and date, such hours and dates to be specified in the declaration;
   (fa) when the claim for abatement by the independent textile processor is for a period of less than one month, he shall be required to pay the duty, as applicable, for the entire period of the month and may subsequently seek such claim after payment of such duty;
   
   (fb) where the claim for abatement by the independent textile processor is for a period of one month or more, he shall not be required to pay the duty for that period in advance;
   (Above conditions (fa) & (fb) has been inserted vide Ntf. No. 27/2001-CE(NT), dt. 11/06/2001)
   
   
7. if the claim for abatement by the independent textile processor has been disallowed by the Joint Commissioner of Central Excise or the Additional Commissioner of Central Excise, as the case may be, by a written order made in this regard, the independent textile processor shall pay the sum of duty, and interest if any applicable, prior to getting the stenter or stenters sealed under condition (d ) reopened for resuming production;

Provided that the Joint Commissioner of Central Excise or the Additional Commissioner of Central Excise, as the case may be, where he is satisfied that the delay in giving information under condition (c) was caused due to unavoidable circumstances, may, for reasons to be recorded in writing, condone such delay.’.