2000 (11) TMI 353

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..... Jyoti Balasundaram, Member (J)]. Arguing on the application for condonation of delay of three months in preferring the above appeal against the order dated 21-3-2000 passed by the Commissioner of Central Excise who has partly disallowed the abatement claim filed by the applicants who are operating an Induction Furnace for manufacture of Non-alloy steel Ingots/Billets, Shri K.K. Anand, learne .....

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..... sis. He submits that the applicants were under a bona fide belief that since duty liability had already been calculated on actual production basis up to 31-1-2000 covering the period relating to the abatement claim, the order disallowing abatement was non-est, and therefore, there was no necessity to challenge the same by filing an appeal. He submits that in these circumstances, the delay may be c .....

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