https://www.taxtmi.com/caselaws?id=115804 Abatement of duty under the compounded levy scheme was admissible where factory closure resulted from an unforeseen hydraulic pump breakdown and the unit remained shut for the claimed period. The short delay in intimating closure, sent the next morning to departmental authorities, did not defeat the substantive entitlement because the closure was not pre-planned and prompt notice was given on the next available opportunity. On those facts, the closure-based relief was upheld in favour of the assessee. en-us Wed, 01 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 12:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115804 Abatement of duty under the compounded levy scheme was admissible where factory closure resulted from an unforeseen hydraulic pump breakdown and the unit remained shut for the claimed period. The short delay in intimating closure, sent the next morning to departmental authorities, did not defeat the substantive entitlement because the closure was not pre-planned and prompt notice was given on the next available opportunity. On those facts, the closure-based relief was upheld in favour of the assessee. Case-Laws Central Excise Wed, 01 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115804