https://www.taxtmi.com/caselaws?id=51535 Under the compounded levy scheme governed by Section 3A of the Central Excise Act and Rule 96ZO(2)(a), abatement depends on prior or same-day written intimation of closure and continuous closure for at least seven days. Where the intimation was filed one day after closure began, abatement was not available from the actual closure date but was available from the date of intimation. The date of restart was excluded from the eligible period. The same principle applied to the second closure period, and the seven-day continuous closure condition was satisfied on the facts. The disallowance was therefore set aside to the extent abatement was wrongly denied. en-us Thu, 06 Jun 2002 00:00:00 +0530 Sat, 25 Sep 2010 12:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51535 Under the compounded levy scheme governed by Section 3A of the Central Excise Act and Rule 96ZO(2)(a), abatement depends on prior or same-day written intimation of closure and continuous closure for at least seven days. Where the intimation was filed one day after closure began, abatement was not available from the actual closure date but was available from the date of intimation. The date of restart was excluded from the eligible period. The same principle applied to the second closure period, and the seven-day continuous closure condition was satisfied on the facts. The disallowance was therefore set aside to the extent abatement was wrongly denied. Case-Laws Central Excise Thu, 06 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51535