Compounded levy abatement turns on express continuous closure declaration, and later certificates must be considered on remand.

Abatement of compounded levy duty under Rule 96ZO(2) depended on compliance with the closure and restart requirements, including the express declaration of continuous closure under clause (e). Restart intimations that did not contain that declaration could not, by themselves, satisfy clause (e) or be read with the earlier closure notice to cure the omission. However, where later certificates certifying continuous closure were produced after remand, the Commissioner was required to consider all such material before deciding whether the condition was met. The rejection was set aside and the claims were remanded for fresh decision with a reasonable opportunity of hearing.

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Issues: Whether the appellants were entitled to abatement of compounded levy duty under Rule 96ZO(2) when the restart intimation did not expressly contain the declaration of continuous closure required by clause (e), and whether the Commissioner was bound to consider the later certificates produced pursuant to the remand.

Analysis: The requirements of clauses (a) to (d) of sub-rule (2) were complied with, and the rejection rested solely on the absence of an express declaration in the restart intimations under clause (e). The letters intimating restart did not, by themselves, amount to the required declaration, and the reopening intimation could not be read with the earlier closure notice to supply that omission. However, the record showed that the appellants had later furnished separate certificates certifying continuous closure, and those materials had been placed before the Commissioner after the earlier remand. In the remand proceedings, the Commissioner was required to consider all material submitted for deciding whether clause (e) was satisfied.

Conclusion: The rejection order was set aside and the matter was remanded for fresh decision on the abatement claims after considering the later certificates and granting a reasonable opportunity of hearing.

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