2001 (10) TMI 950 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered eligibility for abatement under Rule 96ZO of Central Excise Rules. The appellant's claim was denied due to missing particulars. The Tribunal emphasized the need for evidence to support the claim and directed the Deputy Commissioner to consider electricity bills as evidence within two months. The appeal was allowed, and the impugned order was set aside.