https://www.taxtmi.com/caselaws?id=48090 Separate registration, independent electricity connections, distinct production records and separate capacity determination meant each furnace was treated as an independent unit under the compounded levy scheme, so closure of one furnace with advance intimation satisfied the abatement condition and rejection on the ground that the entire factory had not closed was unsustainable. Penalty under Rule 96ZO(3) was construed as a maximum penalty provision, not a compulsory minimum, so the levy of penalty remained discretionary. On the facts described, deletion of penalty was upheld because the payment delay arose in the context of a pending abatement claim. en-us Tue, 22 Aug 2006 00:00:00 +0530 Mon, 02 Aug 2010 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48090 Separate registration, independent electricity connections, distinct production records and separate capacity determination meant each furnace was treated as an independent unit under the compounded levy scheme, so closure of one furnace with advance intimation satisfied the abatement condition and rejection on the ground that the entire factory had not closed was unsustainable. Penalty under Rule 96ZO(3) was construed as a maximum penalty provision, not a compulsory minimum, so the levy of penalty remained discretionary. On the facts described, deletion of penalty was upheld because the payment delay arose in the context of a pending abatement claim. Case-Laws Central Excise Tue, 22 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48090