2019 (9) TMI 174

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....E MEMBER(TECHNICAL) Request for Adjournment for the Appellant (s) Shri Mohd. Altaf (Asstt.Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : After denying the request for adjournment we proceed to decide the appeal itself inasmuch as a short issue is involved. Accordingly we have heard the learned A.R. appearing the Revenue and have gone through the impugned order. 2.....

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....e unit made clearances of notified goods manufactured prior to the period of closure. In terms of the Rules a manufacturer has to clear the goods manufactured prior to the closure period, within 2(two) days of the sealing. As such Revenue sought to deny the abatement on the said ground. 4. Accordingly proceedings were initiated against them resulting in passing of the Order-in-Original, upheld ....

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.... the assessee's factory admittedly remained closed thus earning the abatement in terms of the said Rules and mere clearance of the earlier manufactured goods beyond the period of two days, by itself cannot be adopted for denial of the abatement. We note that the lower authorities have relied upon various decisions laying down that exemption Notifications have to be strictly construed, but we note ....