https://www.taxtmi.com/caselaws?id=116519 Abatement under the compounded levy scheme could not be denied where the factory closure and restarting intimation, together with electricity meter readings and closing stock particulars, were duly sent to the departmental authorities and were timely received by the Superintendent of Central Excise. The fact that the Assistant Commissioner's office received the same intimation later did not defeat compliance with the procedural requirement under Rule 96ZO(2). The delayed internal receipt within another office of the Department was not a valid ground to reject the claim for abatement, and the assessee remained entitled to the relief claimed. en-us Tue, 30 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 12:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116519 Abatement under the compounded levy scheme could not be denied where the factory closure and restarting intimation, together with electricity meter readings and closing stock particulars, were duly sent to the departmental authorities and were timely received by the Superintendent of Central Excise. The fact that the Assistant Commissioner's office received the same intimation later did not defeat compliance with the procedural requirement under Rule 96ZO(2). The delayed internal receipt within another office of the Department was not a valid ground to reject the claim for abatement, and the assessee remained entitled to the relief claimed. Case-Laws Central Excise Tue, 30 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116519