https://www.taxtmi.com/caselaws?id=265364 The High Court followed its earlier identical decision holding that delay in intimating closure under Rule 96ZO(2)(a) of the Central Excise Rules, 1944 is condonable. It found no fresh or distinguishing circumstance to depart from that precedent, and therefore upheld the Tribunal's view that the procedural default could be condoned. On that basis, the Central Excise Reference was dismissed, and the Tribunal's order was affirmed. en-us Wed, 26 Feb 2014 00:00:00 +0530 Sun, 11 Oct 2015 18:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265364 The High Court followed its earlier identical decision holding that delay in intimating closure under Rule 96ZO(2)(a) of the Central Excise Rules, 1944 is condonable. It found no fresh or distinguishing circumstance to depart from that precedent, and therefore upheld the Tribunal's view that the procedural default could be condoned. On that basis, the Central Excise Reference was dismissed, and the Tribunal's order was affirmed. Case-Laws Central Excise Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265364