2006 (3) TMI 21

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....2003 passed by the Commissioner of Central Excise & Customs, Calicut Commissionerate. 2. The appellants were working under Compounded Levy Scheme. The short point involved in the appeal is the grant of abatement of duty for the period from 26-6-1998 to 6-7-1998. According to the Revenue, the closure and re start intimations were not filed in time. The intimation of the closure of factory on 26-....

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.... Aggrieved over the order of the Commissioner, the appellants have come before us for relief. 3. Shri S. Kandaswamy, the learned Consultant, appeared for the appellants and Shri K.Sambi Reddy, the learned JDR for the Revenue. 4. The learned Consultant urged the following points: (i) The order of the Commissioner has been passed without granting personal hearing. This is a violation of the....

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....e of Kamakhya Steels Pvt. Ltd. v. CCE - 2000 (118) E.L.T. 423 (T), the Tribunal has held that belated receipt of resumption of production did not prejudice the revenue and ordered that the appellants are entitled for abatement of duty. (v) In the closure intimation letter, the appellants have furnished the in formation regarding the reading of the electricity meter along with the closing stock ....