https://www.taxtmi.com/caselaws?id=50475 Abatement of duty under the compounded levy scheme depended on strict compliance with the prescribed closure and restart procedure, including timely intimation of shutdown, immediate production of electricity meter readings and stock position, and prompt notice of recommencement. Failure to furnish the meter reading and closure intimation on the date of closure could not be cured later, so abatement was denied for the first closure period. Where the record showed that restart intimation, meter reading and closing stock were sent on the date production resumed, and the departmental stamp supported same-day receipt, the contrary finding of delayed receipt was ? No, removed. Abatement was therefore admissible for that later period. en-us Thu, 25 Jan 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50475 Abatement of duty under the compounded levy scheme depended on strict compliance with the prescribed closure and restart procedure, including timely intimation of shutdown, immediate production of electricity meter readings and stock position, and prompt notice of recommencement. Failure to furnish the meter reading and closure intimation on the date of closure could not be cured later, so abatement was denied for the first closure period. Where the record showed that restart intimation, meter reading and closing stock were sent on the date production resumed, and the departmental stamp supported same-day receipt, the contrary finding of delayed receipt was ? No, removed. Abatement was therefore admissible for that later period. Case-Laws Central Excise Thu, 25 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50475