https://www.taxtmi.com/caselaws?id=101466 Under the compounded levy abatement scheme, relief depends on continuous factory closure for the prescribed minimum period. A formal declaration in the exact wording of clause (e) was not, by itself, fatal where closure and restart intimations otherwise showed stoppage of production; a bona fide mistake in describing opening stock instead of closing stock also did not justify rejection of the claim. However, where the exact times of closure and restart were not recorded, the terminal dates could not be counted as full closed days and had to be excluded from the eligible period. The minimum continuous closure requirement still had to be met, so abatement was available only for the recalculated periods. en-us Wed, 20 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 18:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101466 Under the compounded levy abatement scheme, relief depends on continuous factory closure for the prescribed minimum period. A formal declaration in the exact wording of clause (e) was not, by itself, fatal where closure and restart intimations otherwise showed stoppage of production; a bona fide mistake in describing opening stock instead of closing stock also did not justify rejection of the claim. However, where the exact times of closure and restart were not recorded, the terminal dates could not be counted as full closed days and had to be excluded from the eligible period. The minimum continuous closure requirement still had to be met, so abatement was available only for the recalculated periods. Case-Laws Central Excise Wed, 20 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101466