1999 (3) TMI 154 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that abatement of duty cannot be granted on a furnacewise basis. The factory must not produce notified goods for a continuous period of seven days for abatement to be allowed. Since production occurred in two furnaces during the period in question, the claim for abatement was rejected. The appeal was dismissed.