2007 (5) TMI 513

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..... ard both sides and perused record. 2. The respondent was working under compounded levy scheme from 1997. Under that scheme, the basis of levy is the annual capacity of production. The scheme also provided for abatement of duty in the case of closure of the unit. The appellant sought abatement for the period 2nd December, 1997 to 9th December, 1997. It did not also pay duty for this period. The .....

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..... as reported in 2003 (161) E.L.T. 745 (Tri. - Mumbai) and Karmyogi Dyeing Pvt. Ltd. v. CCE, Mumbai-VI as reported in 2001 (136) E.L.T. 639 (Tri. -Mumbai). 5. In the facts of the present case, the appellant s claim for abatement was kept pending for a long time. The delay in making the payment of duty is attributable to the delay in disposing of the application. The Commissioner was, therefore, ri .....

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