https://www.taxtmi.com/caselaws?id=114245 Prompt intimation of factory closure can satisfy the requirement for abatement when the electricity meter reading is not visible because of failure of the transformer-cum-CT & PT, especially where the department later verifies the reading and records closure in the log and statutory registers. In such circumstances, insistence on a first-day meter reading is not justified, and denial of abatement is unwarranted. An order recorded on file remains valid under the rules, and communication through the Superintendent does not by itself vitiate the decision-making process. On that basis, the abatement claim was maintainable and the mode of communication did not affect validity. en-us Mon, 16 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 11:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114245 Prompt intimation of factory closure can satisfy the requirement for abatement when the electricity meter reading is not visible because of failure of the transformer-cum-CT & PT, especially where the department later verifies the reading and records closure in the log and statutory registers. In such circumstances, insistence on a first-day meter reading is not justified, and denial of abatement is unwarranted. An order recorded on file remains valid under the rules, and communication through the Superintendent does not by itself vitiate the decision-making process. On that basis, the abatement claim was maintainable and the mode of communication did not affect validity. Case-Laws Central Excise Mon, 16 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114245