https://www.taxtmi.com/caselaws?id=98119 The Tribunal allowed the appeal, setting aside the Commissioner's decision to disallow the abatement claim under the 'compounded levy' scheme. It clarified that duty payment is not a prerequisite for claiming abatement and emphasized adherence to circular guidelines. The Tribunal found the Commissioner's reasoning flawed, particularly in denying abatement based on duty payment and stenter activity. The decision underscored the importance of following statutory provisions and circular directives in determining abatement eligibility. en-us Mon, 13 Dec 1999 00:00:00 +0530 Thu, 19 Jan 2012 12:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98119 The Tribunal allowed the appeal, setting aside the Commissioner's decision to disallow the abatement claim under the 'compounded levy' scheme. It clarified that duty payment is not a prerequisite for claiming abatement and emphasized adherence to circular guidelines. The Tribunal found the Commissioner's reasoning flawed, particularly in denying abatement based on duty payment and stenter activity. The decision underscored the importance of following statutory provisions and circular directives in determining abatement eligibility. Case-Laws Central Excise Mon, 13 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98119