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2018 (11) TMI 1453 - AT - Central ExciseClosure of their factory due to disconnection of power supply - demand of central excise duty - Held that:- It is an undisputed fact that power connection of the appellant unit was never restored during the period 01.09.97 to 31.03.98, after the disconnection on 30.09.97 - the Ld. Commissioner have erred in upholding the duty liability for the period 01.10.97 to 31.03.98. No interest and penalty was imposable. Appeal allowed - decided in favor of appellant.
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