2000 (4) TMI 310

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..... ellants are manufacturers of man-made fabrics who manufacture their products using hot air stenter and steam. They are working under Compounded Levy Scheme under Rule 96ZQ read with Section 3A of the Central Excise Act. They filed the required declaration under Independent Textile Processors Annual Capacity Determination Rules, 1998 for the purpose of determination of annual capacity of production .....

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..... ntral Excise rejected the appellants claim for abatement of duty. The appeal is against this order of the Commissioner. 2. I have carefully examined the impugned order and connected records. The appellants, who are not represented today, have requested for adjournment of hearing as per their telegram which has come on record today. Having regard to the facts and circumstances of the case, I thi .....

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..... n this view of the matter, I have to hold that the Commissioner, by passing the impugned order, has acted in breach of the basic requirement of the above sub-rule. The grounds raised in this behalf by the appellants in the memorandum of their appeal have to be sustained. I, therefore, set aside the order of the Commissioner and allow this appeal by way of remand, with a direction to the adjudicati .....

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