https://www.taxtmi.com/caselaws?id=106713 Closure-period abatement under the compounded levy scheme is available only on strict compliance with Rule 96ZO(2) of the Central Excise Rules, 1944. The prescribed requirements of timely intimation, disclosure of stock, and electricity meter readings were not satisfied, so the procedural condition for relief failed. Where a fiscal abatement is conditioned on a specified mode of compliance, the rule must be followed exactly as written and cannot be relaxed by interpretation or supplementation. The claim for abatement was therefore rejected for non-compliance with the statutory procedure. en-us Fri, 06 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 13:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106713 Closure-period abatement under the compounded levy scheme is available only on strict compliance with Rule 96ZO(2) of the Central Excise Rules, 1944. The prescribed requirements of timely intimation, disclosure of stock, and electricity meter readings were not satisfied, so the procedural condition for relief failed. Where a fiscal abatement is conditioned on a specified mode of compliance, the rule must be followed exactly as written and cannot be relaxed by interpretation or supplementation. The claim for abatement was therefore rejected for non-compliance with the statutory procedure. Case-Laws Central Excise Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106713