9911796707
TMI Blog2006 (5) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... hort 'the Act') seeking a direction to the CEGAT (for short 'the Tribunal') to refer the following question of law, arising out of final order No. A/422/02/NB (S/M) dated 22-3-2002, for opinion of this Court : "Whether CEGAT has erred by allowing the abatement claims to the party for the periods from 25-1-98 to 26-1-98 who has not fulfilled the statutory requirements of Rule 96 ZO (2) of the ers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... batement claim for the period 25-1-1998 to 26-1-1998 and directed the assessee to pay the amount of duty involved for the aforesaid period along with interest thereon. 3. Aggrieved against the order of adjudicating authority, the assessee preferred an appeal to the Tribunal. Before the Tribunal the stand of the assessee was that at the time of closure of the unit on 25-1-1998 since it was a Sund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as humanly impossible for the assessee to personally deliver any notice to the Asstt. Commissioner on any of those days. What was possible for them was done by them. They sent a telegram on 25-1-98 itself to the Asstt. Commissioner wherein they clearly indicated that their furnace had been closed from 8 A.M. on 25-1-98 and would remain closed until further intimation. It was also intimated in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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