https://www.taxtmi.com/caselaws?id=47826 Abatement of duty under the furnace-based special scheme could not be denied where the furnace remained closed and the assessee informed the department by telegram on a Sunday, then gave detailed intimation on the next working day. The High Court treated the notice as consistent with the statutory procedure and the department's own Trade Notice, holding that inability to make physical delivery during a holiday did not defeat compliance when prompt intimation was given. On that footing, the denial of abatement for the closure period was held unjustified and the reference petition was dismissed. en-us Mon, 15 May 2006 00:00:00 +0530 Sat, 31 Jul 2010 11:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47826 Abatement of duty under the furnace-based special scheme could not be denied where the furnace remained closed and the assessee informed the department by telegram on a Sunday, then gave detailed intimation on the next working day. The High Court treated the notice as consistent with the statutory procedure and the department's own Trade Notice, holding that inability to make physical delivery during a holiday did not defeat compliance when prompt intimation was given. On that footing, the denial of abatement for the closure period was held unjustified and the reference petition was dismissed. Case-Laws Central Excise Mon, 15 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47826