https://www.taxtmi.com/caselaws?id=100494 Abatement of central excise duty for furnace closure cannot be denied solely for delayed intimation where departmental verification confirms the actual shutdown period and the assessee has substantially complied with the requirement. Closure beginning on a Friday evening, followed by intervening holidays, made literal prior intimation impracticable. Verified meter readings and stock records supported the declared closure date, while the departmental Trade Notice was inapplicable. The substantive entitlement to abatement therefore prevailed over a rigid procedural approach, and refusal of abatement was unsustainable. en-us Thu, 08 Nov 2001 00:00:00 +0530 Wed, 01 Feb 2012 18:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100494 Abatement of central excise duty for furnace closure cannot be denied solely for delayed intimation where departmental verification confirms the actual shutdown period and the assessee has substantially complied with the requirement. Closure beginning on a Friday evening, followed by intervening holidays, made literal prior intimation impracticable. Verified meter readings and stock records supported the declared closure date, while the departmental Trade Notice was inapplicable. The substantive entitlement to abatement therefore prevailed over a rigid procedural approach, and refusal of abatement was unsustainable. Case-Laws Central Excise Thu, 08 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100494