https://www.taxtmi.com/caselaws?id=365303 Under the compounded levy scheme, abatement is available where the machine remains under sealing and no production occurs continuously for the prescribed closure period. A technical objection that the sealed machine was shifted from one premises to another did not defeat the claim, because the movement was intimated to and supervised by the department and the closure remained effective throughout. The decisive factor was uninterrupted non-production under sealing, not the physical location of the sealed machine. The assessee was therefore entitled to abatement, and the denial of duty relief was set aside. en-us Wed, 27 Jun 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365303 Under the compounded levy scheme, abatement is available where the machine remains under sealing and no production occurs continuously for the prescribed closure period. A technical objection that the sealed machine was shifted from one premises to another did not defeat the claim, because the movement was intimated to and supervised by the department and the closure remained effective throughout. The decisive factor was uninterrupted non-production under sealing, not the physical location of the sealed machine. The assessee was therefore entitled to abatement, and the denial of duty relief was set aside. Case-Laws Central Excise Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365303