2010 (12) TMI 319

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....p; As per the facts on record, the appellant is an independent textile processor engaged in processing of man-made fabrics falling under Chapter Heading 5406.00 of Central Excise Tariff Act, 1985. During the relevant period, the appellant was working under Compounded Levy Scheme in terms of provisions of Section 3A of Central Excise Act, 1944.   2. The dispute in the present appeal rela....

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....f 15 days and as such the proportionate claim for abatement from 16.2.01 to 28.2.01 may be sanctioned inasmuch as the withdrawal of the scheme was not in the hands of the appellant. Inasmuch as the circumstances were beyond their control, the right to claim abatement having been earned by them, cannot be defeated by the subsequent withdrawal of the scheme. 4. After hearing both sides, we find t....