- (1.) This appeal has been preferred by the revenue proposing following substantial question of law:- "Whether under Section 35(C)(1) of the Central Excise Act, 1944, the Tribunal is correct in deciding an issue which was not the subject matter of the order appealed against by the party?"
(2.) The assessee is manufacturer of non-alloy steel ingots. It sought abatement of duty under section 3A(3) of the Central Excise Act, 1944 (for short, 'the Act') on the ground that factory of the assessee remained closed for a period of more than seven days. After verifying the facts, abatement was allowed to the extent of Rs.14,94,364/- and for the amount for which duty was not allowed, that is for 41 hours, demand of Rs.52,111/- was raised. Equal amount of penalty was also imposed.
(3.) On appeal, deduction of 41 hours from the abatement claim was set aside.;