2001 (5) TMI 361

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..... t. [Order]. The above appeal arises out of the order of the Commissioner of Central Excise, Chandigarh who has rejected claims for abatement of duty for the period from 1-3-1998 to 12-2-1998 and 2-4-1998 to 20-4-1998, filed by the appellants herein who are manufacturers of non-alloy steel ingots/billets etc. The claim for the first period has been rejected on the ground that they did not .....

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..... en due to damage of electric meter. They have given the continuous closure declaration also. The department does not dispute the fact that the furnace was not operative during the above period. The explanation offered by the appellant for inability to intimate closure on 2-4-1998 viz. awaiting certificate from PSEB authorities is satisfactory. Therefore, there is no ground for rejection of abateme .....

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