https://www.taxtmi.com/caselaws?id=49762 Under the compounded levy scheme, abatement of duty for furnace closure was available where the assessee had dispatched the required intimation of closure and resumption together with stock, electricity meter and declaration particulars, and the delayed receipt by the Assistant Commissioner caused no prejudice to the Revenue. The record established a continuous period of non-production, so strict reliance on the date of receipt did not defeat relief under Rule 96ZO(2). Abatement was therefore recognised for the proven closure period from 3-9-1997 to 10-9-1997, and denial of duty abatement for that eight-day period was set aside. en-us Fri, 24 Mar 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49762 Under the compounded levy scheme, abatement of duty for furnace closure was available where the assessee had dispatched the required intimation of closure and resumption together with stock, electricity meter and declaration particulars, and the delayed receipt by the Assistant Commissioner caused no prejudice to the Revenue. The record established a continuous period of non-production, so strict reliance on the date of receipt did not defeat relief under Rule 96ZO(2). Abatement was therefore recognised for the proven closure period from 3-9-1997 to 10-9-1997, and denial of duty abatement for that eight-day period was set aside. Case-Laws Central Excise Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49762