2007 (10) TMI 71

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..... 003(Ahd-I), dt.10.4.2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) Notification No.43/98-CE(NT) dt.10.12.98 was issued prescribing compounded levy scheme in respect of processed textile fabrics and the same was to take effect from 16.12.98. (b) The above scheme, in terms of Rule 96ZQ(5), provided for abatement from the quantum of duty when any  stenter was .....

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..... ning order of abatement. 4. Learned SDR submits that the compounded levy scheme itself came in effect from 16.12.98 and therefore the sealing of the stenter on 14.12.98 itself should not be taken cognizance of and sealing as per prescribed procedure was done only on 31.12.98 and therefore, seeks modification of the order of the Commissioner (Appeals) in so far as it relates to the period 16.12.98 .....

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..... ordingly the same was resealed on 31.12.98. On this ground the substantial benefit of abatement available for closed stenter cannot be denied for the period from 14-12-98 to 31 12 98. we also take note that the department is not disputing the the relief given by the commissioner (appeals) for the period from 1-199 to 31-3-99. 6. We do not find any infirmity with the order of the Commissioner (App .....

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