https://www.taxtmi.com/caselaws?id=76758 Under the compounded levy scheme, abatement is admissible only for proven periods of factory closure. On the closure records and jurisdictional report, abatement was allowed for one 14-day closure spell and for later closure periods where the factory remained shut throughout the claimed days, but not for the spell where closure intimation was belated and production resumed within four days. The duty liability was recomputed after adjusting excess payment already on record. Penalty under the excise rule was then reduced to align with the revised duty short-paid, as the penalty followed the final duty liability notwithstanding the plea of bona fide belief. en-us Wed, 27 May 2009 00:00:00 +0530 Fri, 16 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76758 Under the compounded levy scheme, abatement is admissible only for proven periods of factory closure. On the closure records and jurisdictional report, abatement was allowed for one 14-day closure spell and for later closure periods where the factory remained shut throughout the claimed days, but not for the spell where closure intimation was belated and production resumed within four days. The duty liability was recomputed after adjusting excess payment already on record. Penalty under the excise rule was then reduced to align with the revised duty short-paid, as the penalty followed the final duty liability notwithstanding the plea of bona fide belief. Case-Laws Central Excise Wed, 27 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76758