https://www.taxtmi.com/caselaws?id=153743 Intimation that one cold rolling machine had been dismantled and was not operational required duty to be assessed on the actual number of working machines; duty was therefore restricted to three machines for October and November 1999. For April to July 2000, documentary material showing cessation of production supported relief from duty, and the procedural lapse in making the claim was condoned under Rule 96ZGG to regularise non-compliance with the special procedure. In light of the duty relief granted for both periods, the separate penalty under the Central Excise Rules was not sustainable and was set aside. en-us Tue, 29 Dec 2009 00:00:00 +0530 Mon, 29 Jul 2013 13:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153743 Intimation that one cold rolling machine had been dismantled and was not operational required duty to be assessed on the actual number of working machines; duty was therefore restricted to three machines for October and November 1999. For April to July 2000, documentary material showing cessation of production supported relief from duty, and the procedural lapse in making the claim was condoned under Rule 96ZGG to regularise non-compliance with the special procedure. In light of the duty relief granted for both periods, the separate penalty under the Central Excise Rules was not sustainable and was set aside. Case-Laws Central Excise Tue, 29 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153743