https://www.taxtmi.com/caselaws?id=95127 Abatement of central excise duty on alleged closure of a unit could not be rejected solely on the basis of the Electricity Department certificate where the factual record on closure, meter readings, stock position and closure intimation remained disputed. Collateral evidence, including certificates from Government departments, could be considered to assess the claim. Because the factual issues had not been properly examined and the assessee sought an opportunity to place further material, the matter was remanded to the jurisdictional Commissioner for fresh adjudication in compliance with natural justice. en-us Thu, 23 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 11:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95127 Abatement of central excise duty on alleged closure of a unit could not be rejected solely on the basis of the Electricity Department certificate where the factual record on closure, meter readings, stock position and closure intimation remained disputed. Collateral evidence, including certificates from Government departments, could be considered to assess the claim. Because the factual issues had not been properly examined and the assessee sought an opportunity to place further material, the matter was remanded to the jurisdictional Commissioner for fresh adjudication in compliance with natural justice. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95127