Furnace closure intimation and duty abatement upheld where holiday conditions prevented personal delivery of notice.

Abatement of duty was allowed where furnace closure intimation could not be delivered in person because the closure date fell on Sunday and Republic Day. A telegram was sent on the date of closure stating that the furnace had closed from 8 A.M. and would remain closed until further intimation, with detailed particulars to follow on the next working day. That communication was treated as substantially complying with the trade notice and its intimation requirement, especially as the Department did not dispute notice to the Range Superintendent. Denial of abatement for the two days was therefore unjustified, and the assessee was entitled to abatement for the full period.

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Issues: Whether the assessee was entitled to abatement of duty for the period of furnace closure when the closure intimation was sent by telegram on the date of closure during holidays and the detailed notice was delivered on the next working day.

Analysis: The assessee could not personally deliver the closure notice on account of Sunday and Republic Day. A telegram was sent on the date of closure stating that the furnace had been closed from 8 A.M. and would remain closed until further intimation, with detailed particulars to follow. The detailed intimation was then furnished on the next working day. The conduct was found to be in accordance with the spirit of the trade notice and the purpose of the intimation requirement. The Department also did not dispute that proper intimation had been given to the Range Superintendent, showing that the requirement of intimation was at least partly fulfilled.

Conclusion: The denial of abatement for the two days was unjustified, and the assessee was entitled to the abatement claim for the full period.

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