https://www.taxtmi.com/caselaws?id=94837 The Appellate Tribunal CEGAT, New Delhi, allowed the abatement of duty from 28-5-1998 to 12-4-1999, despite a delayed notice of closure. The Tribunal found that the factory was not fully operational during the disputed period due to discrepancies in meter readings and the unsealed crucible. Consequently, the judgment favored the appellant, granting abatement based on the date of closure notice and the lack of evidence supporting the factory's full operation during the relevant timeframe. en-us Wed, 23 Feb 2000 00:00:00 +0530 Mon, 05 Dec 2011 11:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94837 The Appellate Tribunal CEGAT, New Delhi, allowed the abatement of duty from 28-5-1998 to 12-4-1999, despite a delayed notice of closure. The Tribunal found that the factory was not fully operational during the disputed period due to discrepancies in meter readings and the unsealed crucible. Consequently, the judgment favored the appellant, granting abatement based on the date of closure notice and the lack of evidence supporting the factory's full operation during the relevant timeframe. Case-Laws Central Excise Wed, 23 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94837