https://www.taxtmi.com/caselaws?id=126106 Rule 96ZO of the Central Excise Rules, 1944 did not require an assessee to pay duty first and then seek abatement. The governing rule was treated as decisive, and the absence of any express precondition meant that the benefit could not be restricted by reading in a requirement taken from Rule 96ZQ. A beneficial abatement provision must be applied as written, and a condition not found in the rule cannot be imported to defeat the claim. On that basis, denial of abatement was unsustainable and the assessee was entitled to the benefit. en-us Tue, 24 Mar 2009 00:00:00 +0530 Sat, 29 Jul 2017 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126106 Rule 96ZO of the Central Excise Rules, 1944 did not require an assessee to pay duty first and then seek abatement. The governing rule was treated as decisive, and the absence of any express precondition meant that the benefit could not be restricted by reading in a requirement taken from Rule 96ZQ. A beneficial abatement provision must be applied as written, and a condition not found in the rule cannot be imported to defeat the claim. On that basis, denial of abatement was unsustainable and the assessee was entitled to the benefit. Case-Laws Central Excise Tue, 24 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126106