https://www.taxtmi.com/caselaws?id=99107 Under the compounded levy scheme, abatement of duty is available only for the period of continuous factory closure for which the statutory intimation requirements are complied with. Rule 96ZO(2) required written notice of closure to the Assistant Commissioner, with a copy to the Superintendent, before or on the date of closure, together with meter reading and closing stock details, and notice of resumption on restart. Although the closure exceeded seven days and the assessee's notices were acknowledged, the intimation was not timely for the first few days of closure. Abatement was therefore allowed only from 12-12-1997 to 31-12-1997, and denied for 8-12-1997 to 11-12-1997. en-us Thu, 27 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 11:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99107 Under the compounded levy scheme, abatement of duty is available only for the period of continuous factory closure for which the statutory intimation requirements are complied with. Rule 96ZO(2) required written notice of closure to the Assistant Commissioner, with a copy to the Superintendent, before or on the date of closure, together with meter reading and closing stock details, and notice of resumption on restart. Although the closure exceeded seven days and the assessee's notices were acknowledged, the intimation was not timely for the first few days of closure. Abatement was therefore allowed only from 12-12-1997 to 31-12-1997, and denied for 8-12-1997 to 11-12-1997. Case-Laws Central Excise Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99107