https://www.taxtmi.com/caselaws?id=112733 Abatement of duty under Rule 96ZO(2) was allowed for the factory-closure period where the assessee had informed the Department of closure, furnished stock details of finished goods, produced an electricity disconnection certificate, and notified restart of the unit. The absence of meter readings at closure and recommencement was insufficient to displace these contemporaneous records. The Commissioner's factual findings were not shown to be perverse or unsupported by material, and the requirements for abatement were treated as satisfied. en-us Mon, 06 Oct 2003 00:00:00 +0530 Tue, 01 May 2012 15:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112733 Abatement of duty under Rule 96ZO(2) was allowed for the factory-closure period where the assessee had informed the Department of closure, furnished stock details of finished goods, produced an electricity disconnection certificate, and notified restart of the unit. The absence of meter readings at closure and recommencement was insufficient to displace these contemporaneous records. The Commissioner's factual findings were not shown to be perverse or unsupported by material, and the requirements for abatement were treated as satisfied. Case-Laws Central Excise Mon, 06 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112733