https://www.taxtmi.com/caselaws?id=108391 The Appellate Tribunal CEGAT, New Delhi held that a manufacturing company cannot unilaterally claim duty abatement before paying the full duty amount as required by Rule 96ZO(3) of the Central Excise Rules. The Tribunal emphasized the conditions for duty abatement in case of factory closure under Section 3A(3) of the Central Excise Act. The Tribunal directed the Commissioner to assess the company's eligibility for abatement claims within two months, stating that if no duty was found to be short-paid, the company would not be liable to pay any duty. No penalty was imposed, highlighting the importance of procedural compliance in duty abatement matters. en-us Thu, 19 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108391 The Appellate Tribunal CEGAT, New Delhi held that a manufacturing company cannot unilaterally claim duty abatement before paying the full duty amount as required by Rule 96ZO(3) of the Central Excise Rules. The Tribunal emphasized the conditions for duty abatement in case of factory closure under Section 3A(3) of the Central Excise Act. The Tribunal directed the Commissioner to assess the company's eligibility for abatement claims within two months, stating that if no duty was found to be short-paid, the company would not be liable to pay any duty. No penalty was imposed, highlighting the importance of procedural compliance in duty abatement matters. Case-Laws Central Excise Thu, 19 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108391