Grant of abatement on closure of stenter of the independent processors covered under section 3A of the Central Excise Act during the period from 16.12.98 to 27.2.99

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..... ors covered under section 3A of the Central Excise Act during the period from 16.1Furnishing of security/surety with B-8 Bond 2.98 to 27.2.99 - Instructions Regarding - I am directed to say that a doubt has arisen whether in cases where stenters were closed during the period from 16.12.98 to 27.2.99, duty should be paid first and abatement granted subsequently or abatement can be granted without .....

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..... manner for the purpose of claiming abatement. Though rule 96ZQ did not contain any specific provision in this regard, there was no specific provision to deny it either. 3. Accordingly, the Board has decided that the Commissioners should `decide first whether the processor was otherwise eligible for abatement or not. In case he is eligible and he had not paid the duty, the abatement should be gran .....

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