INDIAN TEXTILE DYERS Vs. CCE, CHANDIGARH-II

JUDGEMENT

(1.) THIS appeal has been directed by the appellants against the impugned order -in -original of the Commissioner dated 16.7.2001 vide which he had allowed their abatement claim not from 16.12.1998 as claimed by them, but from 17.12.1998 to 28.2.1999.

(2.) The appellants are independent textile processors. The annual capacity of their production was determined vide order dated 18.4.2000 in terms of Rule 3(4) of Hot Air Stenter Independent Textile Processor Annual Capacity Determination Rules, 1998. They, however, filed an application dated 14.12.1998 alleging that their 4 chambered Hot Air Stenter make 'Sanjay' remained closed for a continuous period of no less than seven days and sought abatement of duty for the period 16.12.1998 to 28.02.1999. The Commissioner after examining their claim, through the impugned order, had allowed the abatement from 17.12.1998 to 28.02.1999. The appellants feeling aggrieved with this order for having not allowed them abatement from 16.12.1998 has come up in appeal before the Tribunal.

(3.) ON the other hand, the learned JDR, has reiterated the correctness of the impugned order and contended that since the stenter of the appellants was sealed only on 16.12.1998 at 1830 hours, the abatement has been rightly allowed from the following day i.e. 17.12.1998 till 28.2.1999 by the Commissioner and as such the impugned order passed by him is perfectly valid.