2004 (1) TMI 559

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....None, for the Respondent. [Order per : S.S. Kang, Member (J)]. - When the case was called, none appeared on behalf of the respondents in spite of notice. Notice issued to the respondents was received back with the postal remarks "factory closed". Therefore, the appeal is taken up in the absence of the respondents. 2. Heard learned SDR. 3. The respondents are engaged in the ma....

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....ot the subject matter of the show cause notice. 6. We find that against the demand which is based on the capacity as determined by the Commissioner of Central Excise, the Commissioner of Central Excise also considered the abatement claims filed by the respondents and the same were allowed on merits. Revenue is not challenging in the present appeal that abatement claims were wrongly allowed....