https://www.taxtmi.com/caselaws?id=116442 Abatement of duty under Rule 96ZO read with Section 3A could not be denied merely because the electricity meter was found defective when production restarted. The record indicated that the assessee had given contemporaneous intimation to the electricity department, the Revenue made no enquiry with that department, and Central Excise officers found the factory closed during the relevant period. In the absence of evidence that MS ingots were manufactured during the closure period, the defective meter by itself did not establish continued production. The denial of abatement was therefore unsustainable, and duty abatement was due. en-us Tue, 26 Apr 2005 00:00:00 +0530 Tue, 12 Jun 2012 15:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116442 Abatement of duty under Rule 96ZO read with Section 3A could not be denied merely because the electricity meter was found defective when production restarted. The record indicated that the assessee had given contemporaneous intimation to the electricity department, the Revenue made no enquiry with that department, and Central Excise officers found the factory closed during the relevant period. In the absence of evidence that MS ingots were manufactured during the closure period, the defective meter by itself did not establish continued production. The denial of abatement was therefore unsustainable, and duty abatement was due. Case-Laws Central Excise Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116442