https://www.taxtmi.com/caselaws?id=189171 The appeal was allowed in favor of the appellant, overturning the denial of abatement based on the failure to intimate electric meter reading. The Member found that the appellant had fulfilled the substantive requirement for abatement by informing the department about production suspensions, as per legal precedents and principles. Emphasizing substantive compliance over procedural technicalities, the decision granted the appellant the consequential benefit of the abatement claim, ensuring their rights were upheld despite the procedural lapse. en-us Fri, 24 Jul 2015 00:00:00 +0530 Fri, 30 Dec 2016 12:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189171 The appeal was allowed in favor of the appellant, overturning the denial of abatement based on the failure to intimate electric meter reading. The Member found that the appellant had fulfilled the substantive requirement for abatement by informing the department about production suspensions, as per legal precedents and principles. Emphasizing substantive compliance over procedural technicalities, the decision granted the appellant the consequential benefit of the abatement claim, ensuring their rights were upheld despite the procedural lapse. Case-Laws Central Excise Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189171