https://www.taxtmi.com/caselaws?id=441631 Under the compounded levy scheme, abatement of duty was available for periods when the packing machine remained closed for the prescribed minimum time and the sealing and de-sealing procedure was complied with. Where those statutory conditions were undisputedly satisfied, duty for the non-working period was not payable, and the department could not insist on prior payment of duty for that period as a precondition to granting abatement. The document treats abatement as a substantive benefit that cannot be denied on a purely procedural objection, particularly where the matter is revenue neutral. en-us Mon, 24 Jul 2023 00:00:00 +0530 Sat, 12 Aug 2023 08:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441631 Under the compounded levy scheme, abatement of duty was available for periods when the packing machine remained closed for the prescribed minimum time and the sealing and de-sealing procedure was complied with. Where those statutory conditions were undisputedly satisfied, duty for the non-working period was not payable, and the department could not insist on prior payment of duty for that period as a precondition to granting abatement. The document treats abatement as a substantive benefit that cannot be denied on a purely procedural objection, particularly where the matter is revenue neutral. Case-Laws Central Excise Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441631