COMMISSIONER OF CENTRAL EXCISE Vs. ASHA ISPAT PVT. LTD.
LAWS(CAL)-2009-6-60
HIGH COURT OF CALCUTTA
Decided on June 10,2009

COMMISSIONER OF CENTRAL EXCISE Appellant
VERSUS
Asha Ispat Pvt. Ltd. Respondents

JUDGEMENT

- (1.) This is an appeal against the judgment and order dated October 13, 2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata in Appeal No. EDM -336/05.
(2.) Asha Ispat Private Limited, Respondent in this appeal, applied for abatement of duty under the Compounded Levy Scheme on the allegation that their company was closed for more than 7 days. Admittedly, the request for abatement is pending adjudication before the Commissioner.
(3.) Curiously, although the request for abatement is pending before the Commissioner, the department raised demand for the very period for which a request for abatement is pending.;


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