https://www.taxtmi.com/caselaws?id=266569 Processed textile fabrics under the compounded levy regime were eligible for abatement or rebate for closure periods exceeding seven days. The Revenue's objection that prior payment of duty was required under clause (e) of Rule 96ZQ(7) did not prevail because the rule had already been held ultra vires the enabling provision, and that challenge had been dismissed by the SC. In that setting, advance payment of duty could not be insisted upon, particularly where the exercise was revenue neutral. The assessee's claim for relief was therefore sustained and the Revenue's objection failed. en-us Tue, 06 Oct 2015 00:00:00 +0530 Thu, 07 Jan 2016 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266569 Processed textile fabrics under the compounded levy regime were eligible for abatement or rebate for closure periods exceeding seven days. The Revenue's objection that prior payment of duty was required under clause (e) of Rule 96ZQ(7) did not prevail because the rule had already been held ultra vires the enabling provision, and that challenge had been dismissed by the SC. In that setting, advance payment of duty could not be insisted upon, particularly where the exercise was revenue neutral. The assessee's claim for relief was therefore sustained and the Revenue's objection failed. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266569