https://www.taxtmi.com/caselaws?id=48394 Excise duty under the central excise scheme arises only on goods actually manufactured. Where factory closure was intimated, departmental officers verified the closure, and meter readings showed negligible consumption, the absence of production during the relevant period was treated as decisive. A delayed intimation of the electricity meter reading was only a procedural lapse and did not change the substantive position that no manufacture occurred. The commentary therefore treats denial of abatement and levy for the closure period as unjustified on these facts. en-us Mon, 19 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48394 Excise duty under the central excise scheme arises only on goods actually manufactured. Where factory closure was intimated, departmental officers verified the closure, and meter readings showed negligible consumption, the absence of production during the relevant period was treated as decisive. A delayed intimation of the electricity meter reading was only a procedural lapse and did not change the substantive position that no manufacture occurred. The commentary therefore treats denial of abatement and levy for the closure period as unjustified on these facts. Case-Laws Central Excise Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48394