https://www.taxtmi.com/caselaws?id=109224 Under the compounded levy scheme, abatement of central excise duty could not be denied for technical defects in the closure intimation where the assessee's notices, meter readings and stock particulars objectively showed continuous factory closure and no production. The alleged delay in filing the intimation was not sustainable because submission on the next working day after intervening holidays satisfied the requirement. The Tribunal treated the omission to state continuous closure expressly as a formal defect only, since the accompanying particulars established the factual basis for abatement. The denial of abatement was therefore unjustified and the impugned orders were set aside. en-us Fri, 03 Jan 2003 00:00:00 +0530 Fri, 06 Apr 2012 17:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109224 Under the compounded levy scheme, abatement of central excise duty could not be denied for technical defects in the closure intimation where the assessee's notices, meter readings and stock particulars objectively showed continuous factory closure and no production. The alleged delay in filing the intimation was not sustainable because submission on the next working day after intervening holidays satisfied the requirement. The Tribunal treated the omission to state continuous closure expressly as a formal defect only, since the accompanying particulars established the factual basis for abatement. The denial of abatement was therefore unjustified and the impugned orders were set aside. Case-Laws Central Excise Fri, 03 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109224