https://www.taxtmi.com/caselaws?id=119364 Abatement under Rule 96ZP(2) could not be denied where continuous closure for at least seven days was otherwise established from the record and the defects were only clerical or bona fide procedural lapses. The text notes that objections such as use of opening balance instead of closing balance and absence of a formal declaration in the prescribed form did not go to the root of entitlement. It also records that the material for the later period was not meaningfully examined. On that basis, the rejection of the abatement claims was held unjustified, and the assessee was treated as entitled to abatement for both relevant years. en-us Tue, 20 Dec 2005 00:00:00 +0530 Tue, 10 Jul 2012 16:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119364 Abatement under Rule 96ZP(2) could not be denied where continuous closure for at least seven days was otherwise established from the record and the defects were only clerical or bona fide procedural lapses. The text notes that objections such as use of opening balance instead of closing balance and absence of a formal declaration in the prescribed form did not go to the root of entitlement. It also records that the material for the later period was not meaningfully examined. On that basis, the rejection of the abatement claims was held unjustified, and the assessee was treated as entitled to abatement for both relevant years. Case-Laws Central Excise Tue, 20 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119364