2001 (7) TMI 791

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....wa Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been preferred by the appellants against the impugned order dated 21-3-2000 by which he has disallowed the abatement claim for the period 24-12-1997 to 31-12-1997 and 31-12-1997 to 8-1-1998. 2. The facts giving rise to the appeal are that the appellants were engaged in the manufacture of non-al....

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....8 and also for the period 24th to 26th January, 1998 and 15th and 16th Feb. 1998. 4. The learned Counsel for the appellants has contended that the abatement has been disallowed for the period in question without assigning sufficient reasons and that the order is contradictory, as after having opined that the abatement was allowable to the appellants, the Commissioner could not later on rec....

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....espect of closure pertaining to the period 26-12-1997(1335) to 31-12-1997(1600) and 1-1-1998(1600) to 8-1-1998(1200) for a continuous period of not less than seven days, abatement claims in respect of these periods are inadmissible. It is further seen that the party filed re-commencement in respect of their claims on 1-1-1998 and 9-1-1998 instead of 31-12-1997 and 8-1-1998 which is again a violati....

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....1-12-1997 to 8-1-1998, was intimated by the appellants. But these letters had not been referred in detail and no sufficient reason has also been recorded by the Commissioner for holding the abatement claim was inadmissible for the disputed period. 8. Therefore, in our view, the abatement claim of the appellants deserves to be re-examined for the period in dispute referred to above, by the ....