1999 (3) TMI 154

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..... espondents. [Order per : Jyoti Balasundaram, Member (J)]. The appellants herein are engaged in the manufacture of MS ingots. Three furnaces are installed in their factory. For the period 8-9-1997 to 4-3-1998, furnace of 2.5 MTs capacity was closed and the appellants sought abatement of duty in terms of proviso to Section 3A(3) of the Central Excise Act. The Adjudicating authority has rej .....

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..... ons. The proviso to Section 3A(3) of the Central Excise Act which deals with the power of the Central Government to charge excise duty on the basis of capacity of production in respect of notified goods, provides that `where a factory producing notified goods did not produce the notified goods during any continuous period of not less than seven days, duty calculated on a proportionate basis shall .....

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