- (1.) This appeal has been preferred by the assessee against the order, dated 23-9-2003 of Customs, Excise and Service Tax Appellate Tribunal, New Delhi for short, (the "Tribunal") in Appeal No. E/818/2003-NB(S), proposing following substantial questions of law :- "(i Whether in the facts and circumstances of the present case, the order passed by ld. Tribunal (Annexure A-3) without going into the facts of the case, is legally sustainable in the eyes of law? (ii Whether in the facts and circumstances of the present case, the action of the authorities below in rejecting the abatement claim of the appellant, on its own presumption of non-closure of the unit, is legally sustainable in the eyes of law?"
(2.) The assessee applied for abatement of duty for the period (i) 17-1-1998 to 1-2-1998 (ii) 21-2-1998 to 14-3- 998 and (iii) 13-3-1998 to 1-4-1998.
(3.) The claim was disallowed inter alia on the following ground :- "(iii .....the unit was registered with the department as single unit having two furnaces of 3 MT and 3.5 MT capacity. The capacity of the unit was determined by this office vide C. No. IV(16) (CL/IF. 104/T/97/19099-101, dated 18-2-98. As intimated by the party and also verified by the jurisdictional Asstt. Commissioner, the unit did not remain closed as a whole during the period in respect of which abatement claims have been filed. This is non compliance of the basic requirement of law on the basis of which abatement claim is admissible......";