TMI Blog2011 (4) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... (Technical) and it cannot become an order of the Assistant Commissioner as rightly observed by the Commissioner (Appeals) - On both the grounds of delay as well as maintainability, the appeal filed by the appellants before the Commissioner (Appeals) could not have been decided in their favour - Further, also take note of the fact that total amount involved in this case is Rs.21,952/- only with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 12.7.99 informed the appellants that the Commissioner, Central Excise, Pune II had sanctioned the abatement of duty amounting to Rs. 1,72,314/- for 8 days only from 14.12.98 to 21.12.98. The appellants apparently made correspondence with the department requesting for additional abatement for 1 more day as earlier claimed by them. They were informed by the department vide letter No. VGN(30)8/TD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f can be given. 5. On going through the records, we find that the factory remained closed starting at 11.30 hrs. on 14.12.1998 to 11.00 hrs on 23.12.1998. Further, we also take note of the fact that what has been appealed against is a letter from Assistant Commissioner (Technical) and it cannot become an order of the Assistant Commissioner as rightly observed by the Commissioner (Appeals). On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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