https://www.taxtmi.com/caselaws?id=255021 Rule 96ZP(2) permits a manufacturer who has ceased production for the prescribed period to seek abatement under Section 3A(3) of the Central Excise Act, 1944. Rule 96ZP(3) provides a separate duty-payment formula and only restricts a manufacturer using that facility from claiming benefits under the proviso to Section 3A(3) or Section 3A(4); it does not bar an abatement application under Rule 96ZP(2). In the absence of any established double benefit, the abatement claim remains maintainable and the departmental objection based on Rule 96ZP(3) fails. en-us Wed, 03 Dec 2014 00:00:00 +0530 Tue, 25 Aug 2015 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255021 Rule 96ZP(2) permits a manufacturer who has ceased production for the prescribed period to seek abatement under Section 3A(3) of the Central Excise Act, 1944. Rule 96ZP(3) provides a separate duty-payment formula and only restricts a manufacturer using that facility from claiming benefits under the proviso to Section 3A(3) or Section 3A(4); it does not bar an abatement application under Rule 96ZP(2). In the absence of any established double benefit, the abatement claim remains maintainable and the departmental objection based on Rule 96ZP(3) fails. Case-Laws Central Excise Wed, 03 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255021