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<h1>Good Earth Steel's Appeal on Duty Abatement Partially Allowed by Appellate Tribunal</h1> The appeal by M/s. Good Earth Steel (P) Ltd. regarding eligibility for duty abatement under Section 3A of the Central Excise Act was partly allowed by the ... Production capacity based duty The appeal by M/s. Good Earth Steel (P) Ltd. was about eligibility for duty abatement under Section 3A of the Central Excise Act. The factory closure met conditions for abatement from 14-4-1998 to 23-4-1998. The appeal was partly allowed by the Appellate Tribunal CEGAT, New Delhi.