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    <title>2009 (3) TMI 726 - CESTAT, NEW DELHI</title>
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    <description>Under the compounded levy scheme, abatement of duty was held admissible where furnace closure was intimated by telegram on Saturdays, Sundays and holidays, with written intimation filed on the next working day. The analysis accepted that, for non-working days, telegram-based notice followed by timely written confirmation satisfied the procedural requirement for claiming abatement. Since the departmental authority had already allowed abatement from the next working day, denial only for the intervening holidays and weekends was unjustified, and the assessee&#039;s claim was upheld.</description>
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      <title>2009 (3) TMI 726 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=125901</link>
      <description>Under the compounded levy scheme, abatement of duty was held admissible where furnace closure was intimated by telegram on Saturdays, Sundays and holidays, with written intimation filed on the next working day. The analysis accepted that, for non-working days, telegram-based notice followed by timely written confirmation satisfied the procedural requirement for claiming abatement. Since the departmental authority had already allowed abatement from the next working day, denial only for the intervening holidays and weekends was unjustified, and the assessee&#039;s claim was upheld.</description>
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      <pubDate>Mon, 23 Mar 2009 00:00:00 +0530</pubDate>
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