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2000 (7) TMI 536

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..... Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above appeal arises out of the order dated 13-7-1999 passed by the Commissioner of Central Excise, Chandigarh in terms of Rule 96ZQ(2) of the Central Excise Rules by which he has partly allowed the abatement claim of the appellants and then adjusted the abatement amount of Rs. 1,82,023/- for the period 24-12-1998 to 1-1-1999 .....

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..... B, dated 13-9-2000 under which the case has been remanded to the Commissioner. The appellants therefore, pray that the present impugned order may also be set aside and the case remanded for fresh decision. The learned DR reiterates the findings of the Adjudicating Authority. 4. We have considered the rival submissions. We note that the appellants had applied for abatement for closure of their st .....

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..... and also for the reason that the order has been passed in contravention of the principles of natural justice, we set aside the same and remand the case to the Commissioner for fresh decision in the light of the Tribunal's order in the case of Singareni Steels Pvt. Ltd. and in the light of the Tribunal's Order No. A-777/2000-NB, dated 13-9-2000. He shall pass fresh orders after extending reasonable .....

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