https://www.taxtmi.com/caselaws?id=109843 Under the compounded levy scheme governed by Section 3A of the Central Excise Act and Rule 96ZO of the Central Excise Rules, abatement for continuous closure of a factory for at least seven days was not self-operative. It had to be granted only by an order of the Commissioner on the assessee's application, and the assessee could not unilaterally reduce duty liability before such approval. The duty demand was therefore upheld. On penalty, the Tribunal found that the facts did not justify penal consequences, so the penalty was set aside and relief was granted on that issue. en-us Thu, 01 May 2003 00:00:00 +0530 Thu, 12 Apr 2012 12:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109843 Under the compounded levy scheme governed by Section 3A of the Central Excise Act and Rule 96ZO of the Central Excise Rules, abatement for continuous closure of a factory for at least seven days was not self-operative. It had to be granted only by an order of the Commissioner on the assessee's application, and the assessee could not unilaterally reduce duty liability before such approval. The duty demand was therefore upheld. On penalty, the Tribunal found that the facts did not justify penal consequences, so the penalty was set aside and relief was granted on that issue. Case-Laws Central Excise Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109843