https://www.taxtmi.com/caselaws?id=51128 Under the compounded levy scheme for re-rolling mills, duty was payable monthly on the basis of annual capacity of production, and the statutory liability was not reduced merely because the factory worked for only part of the month. Abatement was available only if the factory remained closed for more than seven days and the prescribed procedure for claiming that relief was followed. As the assessee sought pro rata payment without complying with the abatement requirements, the full monthly duty remained payable and no further relief was available on account of partial production; the appeal was dismissed. en-us Fri, 15 Feb 2002 00:00:00 +0530 Wed, 22 Sep 2010 18:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51128 Under the compounded levy scheme for re-rolling mills, duty was payable monthly on the basis of annual capacity of production, and the statutory liability was not reduced merely because the factory worked for only part of the month. Abatement was available only if the factory remained closed for more than seven days and the prescribed procedure for claiming that relief was followed. As the assessee sought pro rata payment without complying with the abatement requirements, the full monthly duty remained payable and no further relief was available on account of partial production; the appeal was dismissed. Case-Laws Central Excise Fri, 15 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51128