https://www.taxtmi.com/caselaws?id=233988 Under Notification No. 17/2007-CE, abatement or rebate of duty was not available merely because the rolling mill remained closed for a period. The special compound levy scheme allowed adjustment only when the unit ceased to work or shifted back to the normal duty payment procedure, and the assessee had not exited the scheme in that manner. Authorities under Rule 96ZA to Rule 96ZGG of the Central Excise Rules, 1944 were distinguished because they operated under a different statutory framework. Relief under the notification was therefore confined to what the scheme expressly permitted, and the denial of rebate was upheld. en-us Wed, 20 Feb 2013 00:00:00 +0530 Wed, 06 Nov 2013 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233988 Under Notification No. 17/2007-CE, abatement or rebate of duty was not available merely because the rolling mill remained closed for a period. The special compound levy scheme allowed adjustment only when the unit ceased to work or shifted back to the normal duty payment procedure, and the assessee had not exited the scheme in that manner. Authorities under Rule 96ZA to Rule 96ZGG of the Central Excise Rules, 1944 were distinguished because they operated under a different statutory framework. Relief under the notification was therefore confined to what the scheme expressly permitted, and the denial of rebate was upheld. Case-Laws Central Excise Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233988