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2017 (4) TMI 552 - AT - Central ExciseShort payment of tax - abatement of duty - appellant's case is that they have been requesting for abatement of duty on the ground that most of the time the factory was closed during the material period and the appellant have scrupulously followed the procedure - Held that: - the appellant have complied with various provisions of Rule 96ZB(2) for claiming the abatement of duty - the appellant’s request though declined by the Commissioner vide letter dated January 1999 but the appellant’s subsequent letter dated 01.02.1999 was not disposed of by the Commissioner. In view of the above fact, the confirmation of duty demand by the adjudicating authority i.e. Additional Commissioner is premature. It is desirable that the ld. Commissioner should have considered the detailed correspondence made by the appellant for claiming abatement of duty during the closure of the factory which was not done so - demand being premature, is set aside - matter related to the abatement of duty needs to be reconsidered - appeal allowed by way of remand.
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