https://www.taxtmi.com/caselaws?id=350773 Under an excise abatement scheme for closed factories, entitlement depends on strict compliance with the governing conditions, and relief cannot be claimed beyond the clear scope of the exemption framework. The Court treated the closure intimation requirement as procedural only to a limited extent, holding that any liberal approach could not extend the delay beyond the next working day after closure caused by holidays or comparable exigency. It also rejected the broader challenge to the levy within the appeal framework and held that the assessee had not established a right to condonation beyond that limited period. en-us Wed, 23 Aug 2017 00:00:00 +0530 Sat, 30 Jun 2018 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350773 Under an excise abatement scheme for closed factories, entitlement depends on strict compliance with the governing conditions, and relief cannot be claimed beyond the clear scope of the exemption framework. The Court treated the closure intimation requirement as procedural only to a limited extent, holding that any liberal approach could not extend the delay beyond the next working day after closure caused by holidays or comparable exigency. It also rejected the broader challenge to the levy within the appeal framework and held that the assessee had not established a right to condonation beyond that limited period. Case-Laws Central Excise Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350773