2000 (11) TMI 353

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....llant. Shri Mewa Singh, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  Arguing on the application for condonation of delay of three months in preferring the above appeal against the order dated 21-3-2000 passed by the Commissioner of Central Excise who has partly disallowed the abatement claim filed by the applicants who are operating an Induction Furnace f....

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....n their case has been vacated and that they should pay duty on lumpsum basis. He submits that the applicants were under a bona fide belief that since duty liability had already been calculated on actual production basis up to 31-1-2000 covering the period relating to the abatement claim, the order disallowing abatement was non-est, and therefore, there was no necessity to challenge the same by fil....