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2012 (4) TMI 510 - AT - Central ExciseDenial of benefit of abatement - Notification No.17/2007-CE dated 01.03.07 - Held that:- On perusal of Notification No.17/2007-CE dated 01.03.07 under which the appellant has sought permission for functioning, prima-facie does not indicate any abatement to be granted to the appellant. In view of this, I find that the first appellate authority was correct in directing the appellant to deposit the entire amount of the duty liability for hearing and disposing the appeal. I do not find any reason to interfere in such an order. Accordingly, I direct the appellant to deposit the amount of Rs. Rs.3,70,800/- within a period of eight weeks from today and report compliance on 04.6.12 to the first appellate authority. The first appellate authority on such compliance being reported, will restore the appeal to its original number in its records and dispose the same by recording the findings on merits of the case, after following principles of natural justice - Decided in favour of assessee.
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