2003 (3) TMI 178 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Janki Processors Limited regarding abatement of duty under Rule 96ZQ(7)(g) of the Central Excise Rules, 1944. The Tribunal found that the factory was closed for more than one month, making the abatement claim valid for the entire period from 23-10-2000 to 1-2-2001. The appeal was allowed.