https://www.taxtmi.com/caselaws?id=122561 Where a manufacturer was covered by a special excise procedure operating in substitution of the general regime, closure of the factory after disconnection of electricity entitled the assessee to duty adjustment from the proven closure date. On the facts, the intimation of stoppage, disconnection order and supporting affidavits established closure from 21 February 1998, so duty was confined to the period actually covered by the scheme, with interest for delayed payment. The general penalty provisions could not be invoked against an assessee governed by the special procedure; penalty was limited to the amount expressly prescribed under that scheme, resulting in an aggregate penalty capped at Rs. 4,000/- for the relevant defaults. en-us Thu, 05 Apr 2007 00:00:00 +0530 Tue, 14 Aug 2012 16:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122561 Where a manufacturer was covered by a special excise procedure operating in substitution of the general regime, closure of the factory after disconnection of electricity entitled the assessee to duty adjustment from the proven closure date. On the facts, the intimation of stoppage, disconnection order and supporting affidavits established closure from 21 February 1998, so duty was confined to the period actually covered by the scheme, with interest for delayed payment. The general penalty provisions could not be invoked against an assessee governed by the special procedure; penalty was limited to the amount expressly prescribed under that scheme, resulting in an aggregate penalty capped at Rs. 4,000/- for the relevant defaults. Case-Laws Central Excise Thu, 05 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122561