https://www.taxtmi.com/caselaws?id=113953 The Tribunal upheld the duty demand challenged by M/s. Steel Industries of Hindustan regarding their abatement claim due to factory closure for over 15 days. It ruled that duty payment was obligatory before claiming abatement, emphasizing compliance with specified conditions and approval by the Commissioner. The Appellants were instructed to pay the full determined duty amount and could request a refund post abatement approval. The penalty was decreased, taking into account the case's particulars. en-us Tue, 29 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 14:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113953 The Tribunal upheld the duty demand challenged by M/s. Steel Industries of Hindustan regarding their abatement claim due to factory closure for over 15 days. It ruled that duty payment was obligatory before claiming abatement, emphasizing compliance with specified conditions and approval by the Commissioner. The Appellants were instructed to pay the full determined duty amount and could request a refund post abatement approval. The penalty was decreased, taking into account the case's particulars. Case-Laws Central Excise Tue, 29 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113953