2002 (6) TMI 131 - AT - Central Excise

Summary

Appellants operating an induction furnace claimed abatement of duty for closure periods. Commissioner disallowed abatement, leading to an appeal. Tribunal allowed abatement from the date of intimation of closure. Appellants entitled to abatement for specified periods. Appeal allowed, impugned order set aside. Appellants to receive consequential relief.