9911796707
TMI Blog2003 (11) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... A.K. Mondal, SDR, for the Appellant. Shri Radha Raman, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - It is seen that original appeal was filed by the Revenue. As the same was not signed by the proper Officer, the Commissioner has now filed a fresh appeal duly signed by the proper officer by replacing the original appeal, with a prayer to condone the delay. Inasmuch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-99 and 1999-2000 and accordingly the demand made in the show cause notices, dated 10-9-99 and 22-3-99 mentioned at para 2 above and incorporated at Sl. Nos. 2 and 3 is fit to be dropped. I order accordingly." 3. It is also seen that the Commissioner has taken note of the fact that the respondents intimated about the closure of the factory as also about the fact that electric meter-reading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said rule prescribes the minimum period of closure of factory for seven days, there is no maximum limit laid down under the said Rule. Inasmuch as the fact of closure of the factory during the period in dispute has not been challenged by the Revenue, we do not find any infirmity in the view taken by the Commissioner that abatement for the said period was permissible. Accordingly, no merits ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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