2003 (10) TMI 350

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....cate, for the Appellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The applications for waiver of pre-deposit of duty and penalty (details of which are to be found in the annexure to this order), arise out of three separate adjudication orders of the Commissioner of Central Excise. The demands have been confirmed, by holding that dur....

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....he fact that the applicants never specifically pleaded before the Commissioner that the rule as it stood during the period in dispute did not contain the any prohibition for availment of the benefit of abatement for closure of furnace. 3. We have heard both sides and perused the rules as then stood both prior to the period in dispute and during the period of dispute. We are of the view tha....