2001 (10) TMI 950

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....te, for the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal with consent. 2. The question for consideration in this appeal is the eligibility to abatement, provided in Rule 96ZO of the Central Excise Rules read with Section 3 of the Act that the appellant, who has induction furnace, had claimed. Sub-....

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....td. v. CCE [2001 (127) E.L.T. 413] a Bench of this Tribunal was concerned with the applicability of the condition contained in sub-clause (c). The Tribunal considered the submission of the Counsel for the appellant that it was not possible for it to intimate the details of the electric meter because it had been sealed, but that the fact that no electricity had been consumed could be established by....

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....Electricity Department of the Administration of Dadra and Nagar Haveli Union Territory, would prima facie prove evidence such independent final evidence. We however express to our opinion of the acceptability of the certificate, but only require the Commissioner to consider this. 4. The date on which the manufacturer started its furnace and date on which the manufacturer closed the factory....