https://www.taxtmi.com/caselaws?id=449215 Abatement under Rule 96ZO(2) of the Central Excise Rules, 1944 requires strict compliance with all prescribed conditions in the compounded levy scheme under Section 3A of the Central Excise Act, 1944. The appellant had informed closure and restart of production, but failed to furnish electricity meter readings at those stages, which were treated as essential to verify whether manufacture had actually stopped. The explanation that the meter room was sealed by the electricity board was rejected because no convincing material showed that no production took place during the claimed closure periods or that any alternative source of power was used. The claim for abatement therefore failed. en-us Fri, 08 Dec 2023 00:00:00 +0530 Thu, 08 Feb 2024 08:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449215 Abatement under Rule 96ZO(2) of the Central Excise Rules, 1944 requires strict compliance with all prescribed conditions in the compounded levy scheme under Section 3A of the Central Excise Act, 1944. The appellant had informed closure and restart of production, but failed to furnish electricity meter readings at those stages, which were treated as essential to verify whether manufacture had actually stopped. The explanation that the meter room was sealed by the electricity board was rejected because no convincing material showed that no production took place during the claimed closure periods or that any alternative source of power was used. The claim for abatement therefore failed. Case-Laws Central Excise Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449215