2004 (10) TMI 521

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..... . [Order per : Jyoti Balasundaram, Vice-President]. The above appeal arises out of the order of the Commissioner of Central Excise, Tirupathi, who has rejected the abatement claims in respect of certain period for which abatement was claimed, on the ground that the assessee had not fulfilled the conditions laid down under Rule 96ZO(2) of the Central Excise Rules, 1944; confirmed demand o .....

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..... r allowing certain claims for abatement. The further plea that order has been passed ex-parte is also not tenable, in view of the fact that the Commissioner has clearly recorded that the assessee appeared for personal hearing on 3-3-2003 and re-iterated the points raised in the reply to the show cause notice. 3. In the result we held that no case has been made out by the assessee and accordingly .....

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