https://www.taxtmi.com/caselaws?id=294939 Denial of abatement under the compound levy scheme cannot rest on a ground not set out in the show-cause notice, because a new basis raised at adjudication is not sustainable. The text also states that proportionate abatement under section 3A(3) of the Central Excise Act, 1944 is available where notified goods are not produced for a continuous period of at least seven days and the prescribed conditions are met. For the period in question, the amended Rule 96ZO(3) and Notification No. 44/97-CE (N.T.) were said not to bar relief, and the closure intimation was treated as timely compliance, so abatement was allowed. en-us Wed, 10 Jul 2019 00:00:00 +0530 Tue, 11 May 2021 08:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294939 Denial of abatement under the compound levy scheme cannot rest on a ground not set out in the show-cause notice, because a new basis raised at adjudication is not sustainable. The text also states that proportionate abatement under section 3A(3) of the Central Excise Act, 1944 is available where notified goods are not produced for a continuous period of at least seven days and the prescribed conditions are met. For the period in question, the amended Rule 96ZO(3) and Notification No. 44/97-CE (N.T.) were said not to bar relief, and the closure intimation was treated as timely compliance, so abatement was allowed. Case-Laws Central Excise Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294939