2019 (4) TMI 723

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.... Per: Dr. D.M. Misra 1. This is an appeal filed against -in-Appeal No.SB/98/Th-I/2011 dated 28/02/2011 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of man made and cotton fabrics falling under Chapter 52, 54 and 55 of CETA, 1985. During the relevant period i.e., from 16/12/98 to F....

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....their appeal. Hence, the present appeal. 3. At the outset, learned Advocate for the appellant submits that while confirming the demand even though they have specifically pleaded before the adjudicating authority and placed evidences to the effect that out of three stenters, one stenters was permanently closed for repair during the relevant period and hence, they were eligible to abatement for suc....