https://www.taxtmi.com/caselaws?id=48473 Abatement under the compounding scheme was available only on strict compliance with the prescribed conditions, including timely written intimation of closure and recommencement of production. Because the factory was closed just before midnight on the relevant date but the closure intimation was sent the next day, the condition for claiming abatement for that day was not satisfied. The delayed intimation therefore defeated the claim for the disputed day, and the disallowance of that portion was upheld. en-us Tue, 02 Sep 2008 00:00:00 +0530 Wed, 04 Aug 2010 16:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48473 Abatement under the compounding scheme was available only on strict compliance with the prescribed conditions, including timely written intimation of closure and recommencement of production. Because the factory was closed just before midnight on the relevant date but the closure intimation was sent the next day, the condition for claiming abatement for that day was not satisfied. The delayed intimation therefore defeated the claim for the disputed day, and the disallowance of that portion was upheld. Case-Laws Central Excise Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48473