https://www.taxtmi.com/caselaws?id=112953 A claim for waiver of pre-deposit under the compounded levy scheme was refused because the applicants had not deposited duty on the last day of the month and could not unilaterally determine abatement for the period of factory closure. The abatement claim had to be pursued before the department through an appropriate application supported by material evidence. On that basis, complete waiver of pre-deposit was not justified, and partial deposit was directed as a condition for waiver of the remaining duty demand and penalty during the appeal. en-us Thu, 18 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 18:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112953 A claim for waiver of pre-deposit under the compounded levy scheme was refused because the applicants had not deposited duty on the last day of the month and could not unilaterally determine abatement for the period of factory closure. The abatement claim had to be pursued before the department through an appropriate application supported by material evidence. On that basis, complete waiver of pre-deposit was not justified, and partial deposit was directed as a condition for waiver of the remaining duty demand and penalty during the appeal. Case-Laws Central Excise Thu, 18 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112953