https://www.taxtmi.com/caselaws?id=3049 The compounded levy scheme for processed textile fabrics and its abatement provision were already operative from 16.12.1998. The assessee had requested sealing before that date, and the jurisdictional superintendent sealed the stenter on 14.12.1998. The later resealing on 31.12.1998 was only to comply with a different prescribed sealing procedure. In these circumstances, abatement for the closed stenter could not be denied for the intervening period, and the denial was unjustified. The benefit was therefore available because the machinery had been sealed pursuant to departmental action while the statutory abatement provision was in force. en-us Mon, 08 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3049 The compounded levy scheme for processed textile fabrics and its abatement provision were already operative from 16.12.1998. The assessee had requested sealing before that date, and the jurisdictional superintendent sealed the stenter on 14.12.1998. The later resealing on 31.12.1998 was only to comply with a different prescribed sealing procedure. In these circumstances, abatement for the closed stenter could not be denied for the intervening period, and the denial was unjustified. The benefit was therefore available because the machinery had been sealed pursuant to departmental action while the statutory abatement provision was in force. Case-Laws Central Excise Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3049