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TMI Blog2008 (1) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... ry (stenter) were not available for production during disputed period – Abatement cannot be denied merely for procedural mistake (Assessee not intimated to dept. about sealing) - E/782/2004 - A/56/2008-WZB/AHD - Dated:- 4-1-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) [Order per: M. Veeraiyan, Member (T)]. - 1 . This is an appeal by the Department against the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the Company and its assets were taken over by M/s. Gujarat State Finance Corporation from 30-5-2000 to 17-10-2000, restricted the demand of duty only for the period from 19-10-2000 to 31-10-2000. d. Hence, the Department is on appeal. 4. Ld. SDR submits that for availing the benefit of abatement the stenters required to be sealed by the excise officers as per the detailed pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Gujarat State Finance Corporation (GSFC), to whom certain amounts were due, have taken over the unit and its assets and it was in their possession from 30-5-2000 till 17-10-2000. This fact has been conveyed by the GSFC authorities in a letter addressed to the jurisdictional Asst. Commissioner. This is not being disputed. In other words, during this period, the stenters were not av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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