https://www.taxtmi.com/caselaws?id=84186 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. en-us Tue, 27 Jun 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84186 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. Case-Laws Central Excise Tue, 27 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84186