2001 (5) TMI 361 - AT - Central Excise

Summary

The appeal was filed by manufacturers of non-alloy steel ingots/billets for abatement of duty. The Commissioner rejected the claims for two periods. The Appellate Tribunal found that the continuous closure declaration was filed and closure was intimated within a reasonable time. The appellants were granted abatement of duty for the mentioned periods, and the appeal was allowed.