https://www.taxtmi.com/caselaws?id=100199 Disallowance of abatement under the compounded levy scheme could not stand where the order was internally inconsistent, accepting the claim for the relevant closure periods but rejecting it for alleged non-compliance without adequate reasons. The record also failed to show proper consideration of the assessee's closure intimations and other material evidence. The matter was therefore sent back for fresh examination by the Commissioner, who was required to consider the letters and evidence on record and hear both sides before deciding the abatement claim in accordance with law. en-us Mon, 16 Jul 2001 00:00:00 +0530 Tue, 31 Jan 2012 15:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100199 Disallowance of abatement under the compounded levy scheme could not stand where the order was internally inconsistent, accepting the claim for the relevant closure periods but rejecting it for alleged non-compliance without adequate reasons. The record also failed to show proper consideration of the assessee's closure intimations and other material evidence. The matter was therefore sent back for fresh examination by the Commissioner, who was required to consider the letters and evidence on record and hear both sides before deciding the abatement claim in accordance with law. Case-Laws Central Excise Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100199