https://www.taxtmi.com/caselaws?id=116421 Abatement of duty under Rule 96ZO(2) was available where the assessee complied with the prescribed closure-intimation conditions. The dispute arose under the compounded levy scheme based on annual capacity of production, but the decisive point was whether the procedural requirements for factory closure and recommencement had been met. The record showed that the relevant communications were received by the Superintendent on the same day and supporting declarations and endorsements were produced. On that basis, the procedural conditions were treated as satisfied and denial of abatement was unjustified; the assessee was entitled to the claimed relief. en-us Wed, 31 Aug 2005 00:00:00 +0530 Tue, 12 Jun 2012 13:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116421 Abatement of duty under Rule 96ZO(2) was available where the assessee complied with the prescribed closure-intimation conditions. The dispute arose under the compounded levy scheme based on annual capacity of production, but the decisive point was whether the procedural requirements for factory closure and recommencement had been met. The record showed that the relevant communications were received by the Superintendent on the same day and supporting declarations and endorsements were produced. On that basis, the procedural conditions were treated as satisfied and denial of abatement was unjustified; the assessee was entitled to the claimed relief. Case-Laws Central Excise Wed, 31 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116421