https://www.taxtmi.com/caselaws?id=91891 Rule 96ZO(2) requires the assessee to furnish intimation of furnace or unit closure with the prescribed particulars on or before the due date for claiming abatement of duty under Section 3A(3) of the Central Excise Act, 1944. A separate formal abatement application is not decisive if the statutory information has been supplied. The challenged order failed to make a clear finding on whether these compliance requirements were met, so the demand could not be finally sustained on the existing record. The matter therefore required remand for a specific finding on compliance, and abatement would follow if compliance is established. en-us Wed, 07 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 16:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91891 Rule 96ZO(2) requires the assessee to furnish intimation of furnace or unit closure with the prescribed particulars on or before the due date for claiming abatement of duty under Section 3A(3) of the Central Excise Act, 1944. A separate formal abatement application is not decisive if the statutory information has been supplied. The challenged order failed to make a clear finding on whether these compliance requirements were met, so the demand could not be finally sustained on the existing record. The matter therefore required remand for a specific finding on compliance, and abatement would follow if compliance is established. Case-Laws Central Excise Wed, 07 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91891