2003 (5) TMI 457

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..... er]. Heard both sides. 2. In this case, appellants are engaged in the manufacture non-alloy steel ingots with the aid of induction furnace and they were working under the provisions of Section 3A of the Central Excise Act. Appellants claimed abatement for the period from 15-2-2000 to 31-3-2000 on the ground that their factory remained closed. The Commissioner, vide impugned order rejected .....

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..... they filed intimation regarding closure of their factory with all the relevant data, such as, stock of M.S. ingots and runner-riser and reading of electricity meter and their factory remained even after 31-3-2000 when the scheme of Compounded Levy came to an end, the abatement claim cannot be denied on the ground mentioned in the impugned order. 5. Revenue reiterates the findings of the Commiss .....

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..... ot given. The facts of the present case are peculiar in nature. The Compounded Levy Scheme came to end on 31-3-2000 and the factory of the appellants remained closed even on that day. This was also informed by the appellants vide letter dated 31-3-2000, which was duly received by the Revenue. In these circumstances, the impugned order is not sustainable and the matter requires reconsideration beca .....

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