https://www.taxtmi.com/caselaws?id=100994 Abatement of compounded levy duty under Rule 96ZO(2) depended on compliance with the closure and restart requirements, including the express declaration of continuous closure under clause (e). Restart intimations that did not contain that declaration could not, by themselves, satisfy clause (e) or be read with the earlier closure notice to cure the omission. However, where later certificates certifying continuous closure were produced after remand, the Commissioner was required to consider all such material before deciding whether the condition was met. The rejection was set aside and the claims were remanded for fresh decision with a reasonable opportunity of hearing. en-us Mon, 07 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 12:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100994 Abatement of compounded levy duty under Rule 96ZO(2) depended on compliance with the closure and restart requirements, including the express declaration of continuous closure under clause (e). Restart intimations that did not contain that declaration could not, by themselves, satisfy clause (e) or be read with the earlier closure notice to cure the omission. However, where later certificates certifying continuous closure were produced after remand, the Commissioner was required to consider all such material before deciding whether the condition was met. The rejection was set aside and the claims were remanded for fresh decision with a reasonable opportunity of hearing. Case-Laws Central Excise Mon, 07 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100994