https://www.taxtmi.com/caselaws?id=90027 Abatement under the proviso to Section 3A(3) of the Central Excise Act is available only when a factory producing notified goods does not produce such goods for a continuous period of at least seven days. Although annual production capacity may be determined furnace-wise, the statutory test for abatement is factory-wide, not confined to one furnace. Where one furnace remained closed but other furnaces in the same factory continued producing notified goods during the relevant period, abatement on a furnace-wise basis was not admissible. The claim for abatement was therefore rejected and the denial upheld. en-us Thu, 18 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90027 Abatement under the proviso to Section 3A(3) of the Central Excise Act is available only when a factory producing notified goods does not produce such goods for a continuous period of at least seven days. Although annual production capacity may be determined furnace-wise, the statutory test for abatement is factory-wide, not confined to one furnace. Where one furnace remained closed but other furnaces in the same factory continued producing notified goods during the relevant period, abatement on a furnace-wise basis was not admissible. The claim for abatement was therefore rejected and the denial upheld. Case-Laws Central Excise Thu, 18 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90027