https://www.taxtmi.com/caselaws?id=48435 Delayed intimation of furnace closure did not, on the accepted facts, defeat the assessee's claim for abatement where the unit had closed late on a Saturday and notice was given on the next working day. The penalty provision under Rule 96ZO(3) was treated as discretionary, not mandatory, even where duty under Section 3A was not paid within time. The court accepted that the authority could vary the penalty on the individual facts, and no perversity was shown in the exercise of that discretion. en-us Fri, 27 Oct 2006 00:00:00 +0530 Wed, 04 Aug 2010 14:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48435 Delayed intimation of furnace closure did not, on the accepted facts, defeat the assessee's claim for abatement where the unit had closed late on a Saturday and notice was given on the next working day. The penalty provision under Rule 96ZO(3) was treated as discretionary, not mandatory, even where duty under Section 3A was not paid within time. The court accepted that the authority could vary the penalty on the individual facts, and no perversity was shown in the exercise of that discretion. Case-Laws Central Excise Fri, 27 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48435