2004 (8) TMI 519

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..... , Advocate, for the Appellant. Shri R.K. Chandan, JDR, for the Respondent. [Order]. -   The appellant during the relevant time was operating under the provisions of Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000. He was engaged in the manufacture of textile fabrics falling under Chapter Headings 52, 54 and 55 of the Central Excise Tariff Act, 1985 .....

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..... ection (3) of Section 3A, which reads "Provided that where a factory producing notified goods did not produce the notified goods during any continuous period of 15 days or more, duty calculated on proportionate basis shall be abated in respect of such period", any abatement can be given when the stenter is closed for less than 15 days. The appellant claims that even though the stenter was closed o .....

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