https://www.taxtmi.com/caselaws?id=117659 The assessee's claim for abatement of duty under the compounded levy scheme was found to have been rejected without proper communication or reasoned consideration, and the record did not support the treatment of one relevant period. The abatement claim was therefore required to be re-examined by the Commissioner. Because the abatement issue had not been properly dealt with and prima facie abatement appeared available, the penalty could not be sustained on the facts then available. The penalty was set aside, and the matter was remanded for fresh consideration of the abatement claims. en-us Fri, 10 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 16:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117659 The assessee's claim for abatement of duty under the compounded levy scheme was found to have been rejected without proper communication or reasoned consideration, and the record did not support the treatment of one relevant period. The abatement claim was therefore required to be re-examined by the Commissioner. Because the abatement issue had not been properly dealt with and prima facie abatement appeared available, the penalty could not be sustained on the facts then available. The penalty was set aside, and the matter was remanded for fresh consideration of the abatement claims. Case-Laws Central Excise Fri, 10 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117659