https://www.taxtmi.com/caselaws?id=342711 Abatement of duty could not be denied for failure to give seven days' advance intimation where the notification imposing that condition came into force on 01.07.2008, after the closure intimation had already been filed on 29.06.2008 and the factory had in fact closed from 30.06.2008/01.07.2008. The principle lex non cogit ad impossibilia applied because compliance with a condition impossible to meet before the notification became operative could not be insisted upon. The rejection was also unsustainable because the appellate authority relied on a factual basis beyond the show cause notice and unsupported by the record, so the abatement claim was accepted. en-us Thu, 23 Feb 2017 00:00:00 +0530 Fri, 09 Feb 2018 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342711 Abatement of duty could not be denied for failure to give seven days' advance intimation where the notification imposing that condition came into force on 01.07.2008, after the closure intimation had already been filed on 29.06.2008 and the factory had in fact closed from 30.06.2008/01.07.2008. The principle lex non cogit ad impossibilia applied because compliance with a condition impossible to meet before the notification became operative could not be insisted upon. The rejection was also unsustainable because the appellate authority relied on a factual basis beyond the show cause notice and unsupported by the record, so the abatement claim was accepted. Case-Laws Central Excise Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342711