2011 (4) TMI 1182

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....re engaged in the manufacture of MS Ingots falling under Chapter Heading 72 of Central Excise Tariff Act, 1985 and paying duty on annual capacity basis under Section 3A of Central Excise Act 1944. The appellants requested for abatement of duty for 9 days during the period 14.12.98 22.12.98 claiming that they had followed all the procedures required for claiming abatement. Thereafter the Assistant ....

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....d against a letter dated 17.7.1999.   3. No one is present on behalf of the appellants despite notice.   4. The appellants in their appeal have submitted that they had represented against letter dated 12.7.1999 and no reply was received by them. It was submitted that the appellants had written various letters on 16.7.99, 10.9.99, 29.9.99, 3.11.99, 24.4.2002 and 25.9.2002 and only in 20....