2008 (1) TMI 79

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....er (T)]. - 1. This is an appeal by the Department against the order of the Commissioner No.01/DEM/2003 dt. 9-1-2003. 2. Heard the ld. SDR. None appears for the respondent. 3. The relevant facts, in brief, are as follows a. The respondent was working under compounded levy scheme having one hot air stenter with 5 chambers. As per APC fixed, the unit was required to pay duty of Rs.15 lakhs p....

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.... be sealed by the excise officers as per the detailed procedure prescribed and the same have not been followed. In view of the above, Commissioner should not have given abatement for the period from 1-8-2000 to 17-10-2000. The stenter was actually always kept sealed by the Department officers only on 17-10-2000 and 18-10-2000. 5. We have carefully considered the submissions by the ld. SDR and a....