2002 (1) TMI 1106

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..... The appellants manufacture M.S. Ingots falling under sub-heading 7206.90. They were paying the Central Excise duty under the compounded levy scheme as provided under Section 3A of the Central Excise Act, 1944. They applied for abatement of Central Excise duty for the period 1-9-97 to 8-9-97 on account of closure of their unit during this period as provided under Rule 96ZO(2). The Commissioner o .....

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..... but that opportunity is also not availed by the appellants. The ld. Counsel for the appellants, however, has referred to a part of the show cause notice dated 24-6-98 in which it is averred that the stock-taking of the factory was done by the Range Staff on 2-9-97 and further that the appellants while intimating the resumption of production w.e.f. 8-9-97 received in the office of the Assistant Com .....

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