2000 (9) TMI 329

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....or the Appellant. Shri Mewa Singh, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Vide the impugned order, the Commissioner disallowed abatement for the period 1-9-1997 to 19-9-1997 claimed by the appellants. Being aggrieved by this order, the appellants filed an appeal. 2. The facts of the case, briefly stated, are that the appellants are engaged in the m....

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....issioner. In the instant case, the appellants furnished data about the stock of finished goods and raw material but did not indicate the electric meter reading on the date of breakdown or closure of their furnace. 3. Shri Rajesh Chhibber, learned Counsel appearing for the appellants submits that the appellants had informed the concerned authority on 31-8-1997 itself regarding breakdown of ....

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.... below and, therefore, prays that abatement may be allowed. 4.  Shri Mewa Singh, learned SDR submits that stoppage of the factory is normally supported by the electric meter reading. He submits that for the purpose of determining that a particular unit manufacturing excisable goods was closed during a particular period, electric meter reading becomes very relevant and important. He submits....