https://www.taxtmi.com/caselaws?id=101966 Entitlement to abatement of duty under Rule 96ZO(2) turned on whether procedural copies of closure and restart intimations had to reach the Range Superintendent when the Assistant Commissioner had admittedly received the notices. The text treats the omission as a technical defect only, because continuous closure was established and the remaining conditions of the compounded levy scheme were otherwise satisfied. On that basis, the requirement was treated as one of substantial compliance rather than a rigid condition precedent, and denial of abatement solely for the defective copy was regarded as unjustified. The assessee was held entitled to the abatement claims. en-us Wed, 27 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101966 Entitlement to abatement of duty under Rule 96ZO(2) turned on whether procedural copies of closure and restart intimations had to reach the Range Superintendent when the Assistant Commissioner had admittedly received the notices. The text treats the omission as a technical defect only, because continuous closure was established and the remaining conditions of the compounded levy scheme were otherwise satisfied. On that basis, the requirement was treated as one of substantial compliance rather than a rigid condition precedent, and denial of abatement solely for the defective copy was regarded as unjustified. The assessee was held entitled to the abatement claims. Case-Laws Central Excise Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101966