https://www.taxtmi.com/caselaws?id=117980 Under the compounded levy scheme in Rule 96ZP(3), an assessee who elected that mode of duty payment could not claim abatement for a closure period unless the statutory condition for cessation was satisfied. The Tribunal held that the benefit and burden of the chosen scheme had to be accepted together, and that temporary closure by itself did not relieve duty liability where the registration certificate had not been surrendered. On that basis, the demand for duty during the closure period was upheld. en-us Fri, 10 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 16:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117980 Under the compounded levy scheme in Rule 96ZP(3), an assessee who elected that mode of duty payment could not claim abatement for a closure period unless the statutory condition for cessation was satisfied. The Tribunal held that the benefit and burden of the chosen scheme had to be accepted together, and that temporary closure by itself did not relieve duty liability where the registration certificate had not been surrendered. On that basis, the demand for duty during the closure period was upheld. Case-Laws Central Excise Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117980