https://www.taxtmi.com/caselaws?id=342149 Under the compounded levy scheme for notified goods, abatement for factory closure of fifteen days or more could be taken suo motu where the rules created the substantive entitlement but prescribed no separate procedure for obtaining an abatement order or filing a prior claim. The assessee was therefore permitted to compute the reduced duty liability and adjust the excess against duty payable for the succeeding month, so long as the adjustment did not exceed the abatement otherwise admissible. The dispute was treated as revenue neutral, and the demand was held unsustainable. en-us Thu, 13 Apr 2017 00:00:00 +0530 Thu, 27 Apr 2017 06:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342149 Under the compounded levy scheme for notified goods, abatement for factory closure of fifteen days or more could be taken suo motu where the rules created the substantive entitlement but prescribed no separate procedure for obtaining an abatement order or filing a prior claim. The assessee was therefore permitted to compute the reduced duty liability and adjust the excess against duty payable for the succeeding month, so long as the adjustment did not exceed the abatement otherwise admissible. The dispute was treated as revenue neutral, and the demand was held unsustainable. Case-Laws Central Excise Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342149