2001 (7) TMI 791 - AT - Central Excise

Summary

Issues:
Disallowance of abatement claim for specific periods.

Analysis:
The appellants filed an appeal against the impugned order disallowing the abatement claim for the periods from 24-12-1997 to 31-12-1997 and 31-12-1997 to 8-1-1998. The Commissioner allowed abatement for some periods but disallowed it for the mentioned periods. The appellants contested the validity of the order, arguing that it lacked sufficient reasons and was contradictory. The Commissioner's order stated that while abatement was initially allowed, it was later deemed inadmissible due to non-compliance with statutory provisions. The appellants had notified the closure of their factory during the disputed periods, but the Commissioner failed to consider this in detail. The Tribunal found the Commissioner's order to be self-contradictory and lacking proper appreciation of facts. The Tribunal directed a re-examination of the abatement claim for the disputed periods based on the appellants' letters and other records, emphasizing the need for a fresh decision after hearing both parties.

In conclusion, the Tribunal set aside the Commissioner's order regarding the challenged abatement claim periods and remanded the matter for a fresh decision. The appeal was allowed by way of remand to re-examine the abatement claim in light of the appellants' notifications and other relevant materials, ensuring both parties have the opportunity to present their arguments.