Duty abatement on closure starts only from the actual sealing date, not from earlier intimation.

Abatement of duty was not available for the period before actual sealing of the closed stentor. The assessee had intimated closure and sought a three-day notice period, and the department treated the effective date as 18-12-1998 when sealing was carried out. Abatement from the sealing date was accepted, but no relief could extend to the earlier period. The duty liability for the period prior to sealing was therefore sustained.

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Issues: Whether abatement of duty could be granted for the period prior to the actual sealing of the stentor after the assessee intimated closure and requested sealing.

Analysis: The assessee informed the department on 15-12-1998 that stentor No. 2 had been closed and requested sealing. The officers visited on 18-12-1998, and the parties agreed that three days' notice had been sought. On that basis, the intimation was treated as effective from 18-12-1998. The record also showed that sealing was in fact effected on 18-12-1998, and the abatement granted from that date was not challenged by the Revenue.

Conclusion: Abatement before the date of sealing could not be granted.

Final Conclusion: The appeal failed and the duty liability prior to sealing was sustained.

Ratio Decidendi: Where closure is intimated with a requested notice period, abatement cannot operate before the actual effective date of sealing fixed on that basis.

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