https://www.taxtmi.com/caselaws?id=40513 Assessees were entitled to relief under the reintroduced compound levy scheme where their centrifugal units had already been finally closed before the scheme was brought back into force. The absence of a fresh application after 1-5-1975 was treated as justified on that factual basis, so non-filing did not defeat the claim for relief. The operative principle is that when the relevant units had ceased operations before reintroduction of the scheme, justified non-application cannot be used to deny the consequential benefit. en-us Mon, 10 Jul 1978 00:00:00 +0530 Mon, 10 May 2010 11:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40513 Assessees were entitled to relief under the reintroduced compound levy scheme where their centrifugal units had already been finally closed before the scheme was brought back into force. The absence of a fresh application after 1-5-1975 was treated as justified on that factual basis, so non-filing did not defeat the claim for relief. The operative principle is that when the relevant units had ceased operations before reintroduction of the scheme, justified non-application cannot be used to deny the consequential benefit. Case-Laws Central Excise Mon, 10 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40513