2004 (8) TMI 213

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....ow compass. Prima facie the impugned order is contrary to law Therefore, the stay application of the appellants is allowed. 3. In my view, the appeal itself can be disposed of as the facts are not in dispute. 4. The appellants claimed abatement of duty for the period 31-12-99 to 30-1-2000, 24-2-2000 to 29-2-2000 and 1-3-2000 to 12-2-2000 as their factory remained closed during this period. T....