TMI Blog2011 (6) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... RE - Central Excise) non-filing of declaration is only a procedural lapse. matter remanded to the adjudicating authority to quantify the amount of abatement entitled to the appellants. appeal is allowed by way of remand. - E/401/05 - Mum - - - Dated:- 23-6-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Appearance Shri V.K. Singh, SDR For Respondent Per Ashok Jindal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f compounded levy scheme he claimed the abatement from duty for the period within which the factory was closed. Vide show-cause notice the abatement claim was denied to the appellant. The appellants preferred an appeal before this Tribunal and this Tribunal has sent the matter back to the adjudicating authority for denovo adjudication. In remand proceedings the abatement claim was denied on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to file a declaration showing the time of closure along with stock and electronic meter reading which the appellants have failed to do so. Therefore, the lower authority has rightly rejected their claim. 5. Considered the submissions made by the learned SDR. 6. We find that the appellants have complied with most of the conditions of Rule 96ZO (2) except the Clause (e) wherein they have to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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