Substantial compliance for excise duty abatement can suffice when closure is timely intimated and meter access is genuinely blocked.

Abatement of duty under the special excise scheme was available for a continuous factory closure of not less than seven days where closure was timely intimated and the prescribed restart and stock particulars were substantially complied with. The inability to furnish electricity meter readings was explained by the Electricity Board's sealing of the meter room, which prevented access, and a new meter was later installed. As there was no contrary evidence from the Revenue to displace these facts, the procedural lapse did not defeat the substantive claim for the closure period. The assessee was therefore entitled to abatement for the period covered by the closure.

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Issues: Whether the assessee was entitled to abatement of duty for the period during which the factory remained closed, notwithstanding non-furnishing of electricity meter reading, and whether substantial compliance with the prescribed closure and restart intimations under the relevant excise scheme was sufficient.

Analysis: Abatement under the proviso to Section 3A(3) of the Central Excise Act is available where manufacture does not take place for a continuous period of not less than seven days, subject to the prescribed conditions. The relevant rules required intimation of closure and restart, along with meter reading and stock particulars. The closure was intimated on the date of closure together with stock details, and there was no dispute regarding the closing stock intimation. The inability to furnish meter reading was explained by the sealing of the meter room by the Electricity Board, which prevented access to the meter. The record also showed installation of a new meter on 29-8-1998 and there was no contrary evidence from the Revenue to displace these factual assertions. In these circumstances, the prescribed requirements were held to have been substantially complied with, and the procedural lapse did not defeat the substantive claim for the period actually covered by closure.

Conclusion: The assessee was held entitled to abatement of duty for the period 28-5-1998 to 29-8-1998.

Ratio Decidendi: Where the assessee has timely intimated closure and the factual inability to supply meter reading is satisfactorily explained, substantial compliance with the prescribed procedural requirements is sufficient to grant abatement of duty under the special excise scheme.

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