https://www.taxtmi.com/caselaws?id=49820 Abatement of excise duty for alleged factory closure was conditional on strict compliance with Rule 96ZO(2) and Section 3A procedure, including furnishing meter readings and stock particulars of raw materials and finished goods. The omitted particulars were treated as substantive, not technical, because they were necessary to verify actual closure and stock position. The assessee's reliance on cited precedents was distinguished on their facts. The claim for abatement was therefore rejected and the disallowance upheld. en-us Thu, 08 Jun 2000 00:00:00 +0530 Tue, 17 Aug 2010 16:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49820 Abatement of excise duty for alleged factory closure was conditional on strict compliance with Rule 96ZO(2) and Section 3A procedure, including furnishing meter readings and stock particulars of raw materials and finished goods. The omitted particulars were treated as substantive, not technical, because they were necessary to verify actual closure and stock position. The assessee's reliance on cited precedents was distinguished on their facts. The claim for abatement was therefore rejected and the disallowance upheld. Case-Laws Central Excise Thu, 08 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49820