https://www.taxtmi.com/caselaws?id=107499 Temporary closure under the compounded levy scheme required the authority to assess an abatement claim by giving meaningful consideration to the Government electricity board certificate and its evidentiary value under Rule 96ZO(2) of the Central Excise Rules, 1944. The Tribunal's earlier remand had directed that such a certificate could be taken into account, and the later order was found deficient because it did not properly apply that direction or examine the certificate with due care. A comparable certificate had also been treated as substantive evidence in another matter. The rejection of abatement was therefore set aside and the matter remanded for fresh consideration after hearing the assessee. en-us Mon, 31 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107499 Temporary closure under the compounded levy scheme required the authority to assess an abatement claim by giving meaningful consideration to the Government electricity board certificate and its evidentiary value under Rule 96ZO(2) of the Central Excise Rules, 1944. The Tribunal's earlier remand had directed that such a certificate could be taken into account, and the later order was found deficient because it did not properly apply that direction or examine the certificate with due care. A comparable certificate had also been treated as substantive evidence in another matter. The rejection of abatement was therefore set aside and the matter remanded for fresh consideration after hearing the assessee. Case-Laws Central Excise Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107499