2007 (8) TMI 608

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....Mathkar, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. YPP/1298 to 131/SRT/2003/708 dt. 27-1-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The appellant who were working under compounded levy scheme were having two stenters one with five chambers and a....

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.... lakhs. 4. We have carefully considered the facts of the case. There is no dispute on the facts that during the period from 30-6-2000 to 16-7-2000 stenter machine remained closed and appellant was eligible for abatement. The duty stands paid and subsequently the abatement was also allowed after deducting interest due on the delayed payment. The question whether they should have paid Rs. 4 la....