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2015 (7) TMI 1178 - CESTAT NEW DELHIDisallowance of Abatement claim - compounded levy scheme - denial on the ground that the conditions of the Rules have not been fulfilled by the appellant in-as-much-as the appellant had not intimated the electric meter reading - Held that: - The fact of suspension of production in the factory of the appellant has not been disputed in the impugned order. While claiming abatement for different periods, the appellant had clearly intimated to the Department regarding the closure of the furnace. Thus, in my opinion, the substantive right cannot be denied to the appellant - I find support from the decision of this Tribunal in the case of Aswad Steels and Alloys (P) Ltd. Vs. CCE, Meerut-I [2009 (8) TMI 185 - CESTAT, NEW DELHI], cited by the appellant that the benefit cannot be denied for the mere fact of non-disclosing of electric meter reading - appeal allowed - decided in favor of appellant.
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