https://www.taxtmi.com/caselaws?id=51113 Rule 96ZO(2) abatement claims may be sustained on substantive compliance where closure and restart intimations state the exact dates and times and the continuity of closure is otherwise clear, so a separate formal declaration under clause (e) is not necessarily fatal. Stock disclosure under clause (d) can also be treated as met in substance where the stock position is given in the abatement claim and can be verified from statutory records. However, if the abatement claim itself does not disclose the stock position for a closure period, clause (d) is not satisfied for that period. en-us Mon, 18 Feb 2002 00:00:00 +0530 Wed, 22 Sep 2010 17:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51113 Rule 96ZO(2) abatement claims may be sustained on substantive compliance where closure and restart intimations state the exact dates and times and the continuity of closure is otherwise clear, so a separate formal declaration under clause (e) is not necessarily fatal. Stock disclosure under clause (d) can also be treated as met in substance where the stock position is given in the abatement claim and can be verified from statutory records. However, if the abatement claim itself does not disclose the stock position for a closure period, clause (d) is not satisfied for that period. Case-Laws Central Excise Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51113