SHANKER PRINTING MILLS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE above appeal arises out of the order dated 13 -7 -1999 passed by the Commissioner of Central Excise, Chandigarh in terms of Rule 96ZQ(2) of the Central Excise Rules by which he has partly allowed the abatement claim of the appellants and then adjusted the abatement amount of Rs. 1,82,023/ - for the period 24 -12 -1998 to 1 -1 -1999 against duty liability as per final determination of the annual capacity of the appellants under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998.

(2.) THE grievance of the appellants is that the abatement has been allowed only for seven days and not eight days as claimed by them. In support of their contention that they are entitled to abatement in duty for eight days, they cited the decision of the Tribunal in the case of Singareni Steel Pvt. Ltd. v. C.C.E., Hyderabad reported in [2000 (39) RLT 474].

(3.) THE further grievance is that the impugned order has been passed without personal hearing. They also stated that the capacity determination order has been set aside by the Tribunal vide Final Order No. 777/2000 -NB, dated 13 -9 -2000 under which the case has been remanded to the Commissioner. The appellants therefore, pray that the present impugned order may also be set aside and the case remanded for fresh decision. The learned DR reiterates the findings of the Adjudicating Authority.