2004 (1) TMI 253

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....: Justice K.K. Usha, President]. - The Revenue is in appeal. The challenge is made to the findings in the impugned order that an assessee working under Rule 96ZO(3) of the Central Excise Rules is entitled to abatement of duty in case the units remain closed for a period of not less than 7 days. 2. We have perused the records and heard both sides. The contention of the learned SDR is that, the i....

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....ntention that recovery is sought to be made without issuing notice as contemplated under Section 11A of the Central Excise Act. He also refers in this connection to the decision of this Tribunal in the case of CC v. Ferro Alloys Corpn. Ltd., 1992 (59) E.L.T. 633. As against this, the learned SDR has submitted that in regard to units under Compounded Levy Scheme, the question of short levy proceedi....