https://www.taxtmi.com/caselaws?id=100078 An unchallenged final determination of furnace capacity cannot be reopened indirectly in duty recovery proceedings, so the duty demand flowing from that determination was sustained. Abatement for a period of factory closure was not admissible where the assessee failed to show compliance with the prescribed intimation procedure, so that denial was upheld. For a later closure period, the assessee's letter intimating cessation of manufacture and giving supporting particulars required fresh verification, so the demand for that period was set aside and remanded. Penalty under Rule 96ZP could not be applied before its commencement; the manufacturer's penalty was left for redetermination under the applicable framework, while the Managing Director's penalty was cancelled for want of a proper basis. en-us Wed, 16 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 11:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100078 An unchallenged final determination of furnace capacity cannot be reopened indirectly in duty recovery proceedings, so the duty demand flowing from that determination was sustained. Abatement for a period of factory closure was not admissible where the assessee failed to show compliance with the prescribed intimation procedure, so that denial was upheld. For a later closure period, the assessee's letter intimating cessation of manufacture and giving supporting particulars required fresh verification, so the demand for that period was set aside and remanded. Penalty under Rule 96ZP could not be applied before its commencement; the manufacturer's penalty was left for redetermination under the applicable framework, while the Managing Director's penalty was cancelled for want of a proper basis. Case-Laws Central Excise Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100078