2003 (5) TMI 457 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi considered a case where the appellants claimed abatement for non-alloy steel ingots manufacturing during a specific period when their factory was closed. The Commissioner rejected the claim citing lack of intimation about factory closure. The appellants argued they had informed the Revenue about the closure with relevant details, even after the Compounded Levy Scheme ended. The Tribunal found the rejection unjustified and remanded the matter for further verification and hearing. The appeal was disposed of by way of remand.