TMI Blog2010 (11) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ot furnish the information about the finished goods and the raw material on the date of closure - As the necessary conditions were not complied with, the abatement was rightly refused - Decided against the assessee - 18 of 2001 - - - Dated:- 8-11-2010 - Yatindra Singh and Rajes Kumar, JJ. REPRESENTED BY : Shri Shambhu Chopra, Counsel, for the Respondent. [Order]. - The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate of U.P. State Electricity Board for the consumption of electricity meter reading which was not possible on account of the seal on the outer door of the room in which the electric meter was installed alongwith the cubical boxes and there was a substantial compliance of the requirement of Rule 96ZO(2) and the Tribunal was not justified in refusing the relief of abatement under Section 3A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have heard counsel for the applicant and Sri Shambhu Chopra, counsel for the Department. 7. The benefit of abatement can be given if the conditions mentioned in Rule 96ZO(2) of Central Excise Rules, 1944 ( the Rules ) are complied with. In this case all the conditions were not complied with. 8. The counsel for the applicant submitted that : The meter reading is concerned, the same could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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