MAHAVIR ISPAT Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appellant is a manufacturer of Iron and Steel products and had got fixed a liability of Rs. 1,66,667 per month under the Induction Furnace Annual Capacity Determination Rules, 1997.

(2.) They filed intimations regarding stoppage of production and restarting of same before the jurisdictional officers as required under Notification No. 33/97 -CE(NT) dtd. 1.8.97. The details of the said claim of abatements are as under;

(3.) (a) On verification of the claims, a Show Cause Notice was issued proposing the denial of the abatement claims, on the following grounds: