Abatement under compounded levy scheme cannot be denied for late internal receipt when closure intimation reached the notified department on time.

Abatement under the compounded levy scheme could not be denied where the factory closure and restarting intimation, together with electricity meter readings and closing stock particulars, were duly sent to the departmental authorities and were timely received by the Superintendent of Central Excise. The fact that the Assistant Commissioner's office received the same intimation later did not defeat compliance with the procedural requirement under Rule 96ZO(2). The delayed internal receipt within another office of the Department was not a valid ground to reject the claim for abatement, and the assessee remained entitled to the relief claimed.

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Issues: Whether abatement of duty under the compounded levy scheme could be denied on the ground that intimation of closure was received late in the office of the Assistant Commissioner, despite the same intimation having been received in time by the Superintendent of Central Excise.

Analysis: The factory closure and restarting intimations were sent to both the Assistant Commissioner and the Superintendent of Central Excise, along with the electricity meter reading and closing stock particulars. The office of the Superintendent and the Divisional office were in the same , and the record showed that the intimation was received in time by the Superintendent. In these circumstances, the procedural requirement under Rule 96ZO(2) was treated as satisfied, and the delayed receipt in the Assistant Commissioner's office was not taken as a valid basis to reject the claim for abatement.

Conclusion: The denial of abatement was not justified and the assessee was entitled to the relief claimed.

Ratio Decidendi: Where statutory closure intimation and supporting particulars are timely received by the departmental authority intended to be notified, abatement cannot be refused merely because another office of the Department receives the same intimation later.

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