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2000 (8) TMI 187
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....am, Member (J)]. - The issue involved in this appeal filed by M/s. Good Earth Steel (P) Ltd. is whether they are eligible to get abatement of duty under Section 3A of the Central Excise Act read with Rule 96ZO(2) of the Central Excise Rules. 2. Shri R. Santhanam, learned Advocate submitted that the appellants manufacture M.S. ingots on which Central Excise duty is discharged under Section 3A of....
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....ered the submissions of both the sides. Proviso to Section 3A(3) of the Central Excise Act provides that where a factory did not produce the goods during any continuous period of not less than 7 day, duty calculated on proportionate basis shall be abated in respect of such period, if manufacturer fulfills conditions as may be prescribed. The conditions are specified under Rule 96ZO(2) of the Centr....