Ordinary meaning of "closed" under an incentive notification does not equate strike-related stoppage with factory closure.

Notification No. 150/83-C.E. used the term "closed" without defining it, so the expression had to be read in its ordinary and grammatical sense. A mere stoppage of production during a workers' strike did not automatically establish that the factory itself had remained closed for more than 15 days during the base period. On the facts, there was no evidence that other activities had ceased, and the department did not rebut the claim that work continued in some form. The factory was therefore not treated as closed for recomputation of base clearances, and the incentive rebate remained available.

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Issues: Whether the factory could be treated as "closed" for more than 15 days during the base period under Notification No. 150/83-C.E. on account of a workers' strike, so as to require recomputation of base clearances and deny incentive rebate.

Analysis: Notification No. 150/83-C.E. used the expression "closed" but did not define it. The relevant formula for base clearances applied only where the factory had remained closed for more than 15 days at one time during the base period. The Tribunal noted that strike may result in closure, but closure is not automatic and the two expressions are not synonymous. On the facts, there was no evidence that the factory itself had actually remained closed during the strike period, and the department did not rebut the claim that other activities continued. In the absence of a statutory definition, the expression had to be understood in its natural and grammatical sense.

Conclusion: The factory could not be treated as "closed" during the strike period merely because production had stopped, and the recomputation under Notification No. 150/83-C.E. was not warranted. The assessee was entitled to the incentive rebate.

Final Conclusion: The appeal succeeded and the denial of incentive rebate was set aside, with consequential relief to the assessee.

Ratio Decidendi: Where a notification does not define "closed", the expression must be given its ordinary meaning, and a mere stoppage of work or production due to strike does not by itself establish that the factory was closed.

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