https://www.taxtmi.com/caselaws?id=54428 The Appellate Tribunal CESTAT, New Delhi set aside the Commissioner of Central Excise, Ludhiana's decision disallowing abatement claims for certain periods. The Tribunal found merit in the appellants' argument that the furnaces operated as separate units with distinct records and electricity connections. It deemed the disallowance of abatement claims during furnace closures as incorrect and allowed them for the relevant periods. The Tribunal directed a reexamination of a specific period's abatement claim and upheld a duty liability amount while setting aside penalties imposed on the appellants. Both appeals were disposed of accordingly. en-us Wed, 19 Jan 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54428 The Appellate Tribunal CESTAT, New Delhi set aside the Commissioner of Central Excise, Ludhiana's decision disallowing abatement claims for certain periods. The Tribunal found merit in the appellants' argument that the furnaces operated as separate units with distinct records and electricity connections. It deemed the disallowance of abatement claims during furnace closures as incorrect and allowed them for the relevant periods. The Tribunal directed a reexamination of a specific period's abatement claim and upheld a duty liability amount while setting aside penalties imposed on the appellants. Both appeals were disposed of accordingly. Case-Laws Central Excise Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54428