https://www.taxtmi.com/caselaws?id=105361 Rule 96ZO intimations are intended to help verify non-consumption of electricity and continuous factory closure, but omission to file the prescribed meter-reading and closure particulars is not by itself conclusive against abatement. Independent and acceptable evidence may still establish the factual position, and prior communications on furnace start and closure dates may assist in determining the closure period. The electricity department certificate and bills were therefore required to be considered by the adjudicating authority, and the matter was to be reconsidered on that evidentiary basis. en-us Wed, 17 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 14:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105361 Rule 96ZO intimations are intended to help verify non-consumption of electricity and continuous factory closure, but omission to file the prescribed meter-reading and closure particulars is not by itself conclusive against abatement. Independent and acceptable evidence may still establish the factual position, and prior communications on furnace start and closure dates may assist in determining the closure period. The electricity department certificate and bills were therefore required to be considered by the adjudicating authority, and the matter was to be reconsidered on that evidentiary basis. Case-Laws Central Excise Wed, 17 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105361