https://www.taxtmi.com/caselaws?id=94056 The Tribunal rejected the appellants' abatement claim for the period in question due to the lack of supporting evidence, specifically the failure to provide electric meter readings required under Section 3A of the Central Excise Act, 1944. Despite the appellants' arguments about factory closure and non-production of excisable goods during the period, the Tribunal emphasized the importance of the meter reading in establishing closure for excisable goods manufacturing units. As the appellants did not furnish the necessary documentation, the appeal was dismissed. en-us Wed, 06 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94056 The Tribunal rejected the appellants' abatement claim for the period in question due to the lack of supporting evidence, specifically the failure to provide electric meter readings required under Section 3A of the Central Excise Act, 1944. Despite the appellants' arguments about factory closure and non-production of excisable goods during the period, the Tribunal emphasized the importance of the meter reading in establishing closure for excisable goods manufacturing units. As the appellants did not furnish the necessary documentation, the appeal was dismissed. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94056