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2015 (10) TMI 422 - AT - Central ExciseDenial of abatement claim - production capacity based duty - whether appellant is entitled for abatement as provided under Section 3A of the Central Excise Act, 1944 - Held that:- Appellant indeed, have been intimating to the department from time to time vide various correspondence regarding the closure and restarting of the production in their factory. Ld. Commissioner’s finding for rejecting the claim of abatement is boiled down on only one aspect that is during intimating closure of the production and restoring of the production the appellant has not intimated hours. In our view if hours of particular date was not declared by the appellant but if date is intimated it can be taken as from 0000 hours of that particular date. Therefore in our considered view merely because hour of date of closure of production and restoration of production in the communication is not mentioned the same can not be the reason for denying the abatement. - as intimations given by the appellant from time to time to the department, correspondence of the electricity department and the facts narrated in Hon’ble Bombay High Court at Goa bench there is no dispute that production of the appellant factory remained closed during the period declared by them to the department and this fact also not disputed by the Ld. Commissioner. - appellant is legally entitled for abatement and accordingly the demand is not sustainable. We therefore set aside the impugned order - Decided in favour of assessee.
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