2004 (2) TMI 509

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..... Order per : G.A. Brahma Deva, Member (J)]. This is an appeal filed by the Revenue. 2. The issue relates to abatement. We find that the issue involved herein has been properly considered by the Commissioner as per Paragraphs 10 and 11 of the impugned order which are as under - 10. The issue for consideration is whether the claim for abatement of Central Excise duty for the closure period .....

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..... on the latter dates. Since the assessees factory is situated about 200 Kms. away from Divisional Office the fact of closure/resumption have been intimated to the Department as required. I hold that the assessees have not violated the clause (a) to sub-rule (2) of Rule 96ZO of the Central Excise Rules, 1944. On going through the categorical findings given by the Commissioner, we find that the po .....

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