2010 (3) TMI 72

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..... ioner. Mr. Gurpreet Singh, Sr. Standing Counsel for the Petitioner. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Service Tax Tribunal, New Delhi (for short 'the Tribunal) has referred the following question of law for adjudication by this Court:- "Whether on the facts and in the circumstances of this case the learned Tribunal was right in denying the abatement claim of the petitioner for .....

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..... cise, Ludhiana, we are of the considered opinion that the assessee-manufacturer had given sufficient notice to the Central Excise Authorities informing them of the break-down of the furnace transformer and of the date when they restarted their production. Thus, the assessee was entitled to abatement claim and the Tribunal could not have denied the same for the period 1.9.1997 to 18.9.1997. Result .....

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