https://www.taxtmi.com/caselaws?id=154790 Abatement under the compounded levy scheme was available only on strict compliance with the prescribed closure conditions, including proper written intimation of closure and restart, disclosure of stock and electricity meter readings, and proof that production actually ceased for the required continuous period. The assessee bore the burden of proving actual closure. That burden was not discharged because inspection records showed the unit operating after the alleged closure notices, and electricity consumption during the claimed closure period was comparable to, and at times higher than, consumption during admitted production periods. The claim for abatement was therefore rejected and the denial of relief sustained. en-us Tue, 06 Oct 2009 00:00:00 +0530 Tue, 27 Aug 2013 14:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154790 Abatement under the compounded levy scheme was available only on strict compliance with the prescribed closure conditions, including proper written intimation of closure and restart, disclosure of stock and electricity meter readings, and proof that production actually ceased for the required continuous period. The assessee bore the burden of proving actual closure. That burden was not discharged because inspection records showed the unit operating after the alleged closure notices, and electricity consumption during the claimed closure period was comparable to, and at times higher than, consumption during admitted production periods. The claim for abatement was therefore rejected and the denial of relief sustained. Case-Laws Central Excise Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154790