https://www.taxtmi.com/caselaws?id=266519 A substantive statutory abatement cannot be denied merely because the prescribed procedure for claiming it was not followed, where entitlement to the benefit is otherwise established. The procedural lapse affects only the manner of compliance and does not extinguish the underlying right to abatement for the period of closure. However, interest may still remain payable for the period of default. The impugned order was therefore set aside to the extent it denied abatement, while the interest component was sustained. en-us Fri, 21 Nov 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266519 A substantive statutory abatement cannot be denied merely because the prescribed procedure for claiming it was not followed, where entitlement to the benefit is otherwise established. The procedural lapse affects only the manner of compliance and does not extinguish the underlying right to abatement for the period of closure. However, interest may still remain payable for the period of default. The impugned order was therefore set aside to the extent it denied abatement, while the interest component was sustained. Case-Laws Central Excise Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266519