2006 (12) TMI 158

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..... he assessee against the order, dated 23-9-2003 of Customs, Excise and Service Tax Appellate Tribunal, New Delhi for short, (the "Tribunal") in Appeal No. E/818/2003-NB(S), proposing following substantial questions of law :- "(i) Whether in the facts and circumstances of the present case, the order passed by ld. Tribunal (Annexure A-3) without going into the facts of the case, is legally sustainab .....

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..... . Commissioner, the unit did not remain closed as a whole during the period in respect of which abatement claims have been filed. This is non compliance of the basic requirement of law on the basis of which abatement claim is admissible......" 4. The assessee filed a writ petition in this Court, which was dismissed vide order, dated 19-8-2002 on the ground of availability of alternative remedy, b .....

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..... 82) E.L.T. 436 (S.C.) = AIR 2005 Supreme Court 2228, it was held that the compounded levy Scheme under Section 3A of Central Excise Act, 1944 did not operate on the basis of actual production but on the capacity of the induction furnace to produce.  It was also held that plea for abatement of duty could not be accepted when only one of the furnaces had remained closed, as relief of abatement .....

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