- (1.) THE Assessee manufactures MS ingots. It was assessed to the excise duty on the basis of the capacity of production in respect of same under Section of Central Excise Act, 1944 ("the Act").
(2.) THE Assessee claimed the abatement of excise duty for the period 26 -5 -1998 to 30 -6 -1998 and 30 -10 -1998 to 2 -12 -1998 on the ground that on these dates the factory was closed. The abatement was disallowed by the Commissioner Central Excise, Kanpur -I ("the Commissioner") by his order dated 15 -3 -1999
(3.) THE Assessee filed appeal. It was rejected on 8 -6 -2000.;