https://www.taxtmi.com/caselaws?id=189171 Abatement under the compounded levy scheme could not be denied merely because electricity meter readings were not intimated, where production had admittedly been suspended and closure of the furnace had already been informed to the Department. The non-furnishing of meter readings was treated as a technical lapse because the factory was operating on a DG set and no grid electricity was being used during the relevant periods. On these facts, the substantive benefit of abatement was held to remain available, and earlier decisions were relied on for the principle that closure intimation and related notices may amount to sufficient compliance when factual closure is undisputed. 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 Abatement under the compounded levy scheme could not be denied merely because electricity meter readings were not intimated, where production had admittedly been suspended and closure of the furnace had already been informed to the Department. The non-furnishing of meter readings was treated as a technical lapse because the factory was operating on a DG set and no grid electricity was being used during the relevant periods. On these facts, the substantive benefit of abatement was held to remain available, and earlier decisions were relied on for the principle that closure intimation and related notices may amount to sufficient compliance when factual closure is undisputed. Case-Laws Central Excise Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189171