2004 (5) TMI 206

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.... Member (T)]. - Heard both sides. 2. The only issue in this appeal is how to count the period of one month under Rule 96ZQ(7)(f) of the Central Excise Rules. 3. The stenters of the appellant was closed on 11.30 hours on 1-4-99 and started at 11.15 hours on 1-5-99. The appellants claimed abatement for the period of one month for the month of April 1999. The Commissioner under the impugned ord....

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....h was within the normal office hours. Consequently, the stenter was desealed on 1-5-99 at 11.15 hours. He therefore, claimed that from 1-4-99 to 1-5-99 the total period is for one month and they are not required to pay the duty first and then claim the abatement as per Rule 96ZQ(7)(f). He relied on the Tribunal's decisions in the case of Bal Krishna Textile Ltd. v. C.C.E., Ahmedabad - 2003 (161) E....