GCR No.9 of 2004 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GCR No.9 of 2004 DATE OF DECISION: March 17, 2010 M/S MIDLAND ALLOYS AND STEELS (P) LTD., ...PETITIONER LUDHIANA VERSUS COMMISSIONER CENTRAL EXCISE, CHD. ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. SUNIL CHADHA, ADVOCATE FOR THE PETITIONER. MR. GURPREET SINGH, SR. STANDING COUNSEL FOR THE PETITIONER. ASHUTOSH MOHUNTA, J.(ORAL) The Customs, Excise & Service Tax Tribunal, New Delhi (for short 'the Tribunal) has referred the following question of law for adjudication by this Court:- “Whether on the facts and in the circumstances of this case the learned Tribunal was right in denying the abatement claim of the petitioner for the period 1.9.97 to 18.9.1997?” In the present case, the assessee had sent a communication dated 23.8.1997, addressed to the Superintendent, Central Excise, Ludhiana with a copy to the Assistant Commissioner, Central Excise, Ludhiana intimating him that due to break-down of furnace transformer, the production in the factory has stopped from 6.30 P.M. on 23.8.1997, and at that time meter reading was 1158.11. Similarly, on 18.9.1997, another letter GCR No.9 of 2004 -2- referring to the letter dated 23.8.1997, was written to the Superintendent, Central Excise that on 18.9.1997, they have restarted their furnace at 10.00 P.M. and the meter reading was 1162.04. As the Superintendent, Central Excise Department, Ludhiana has duly been informed and a copy has also been sent to the Assistant Commissioner, Central Excise, Ludhiana, we are of the considered opinion that the assessee-manufacturer had given sufficient notice to the Central Excise Authorities informing them of the break-down of the furnace transformer and of the date when they restarted their production. Thus, the assessee was entitled to abatement claim and the Tribunal could not have denied the same for the period 1.9.1997 to 18.9.1997. Resultantly, the reference is answered in favour of the assessee and against the Revenue. (ASHUTOSH MOHUNTA) JUDGE March 17, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE