https://www.taxtmi.com/caselaws?id=95863 Abatement for factory closure had to be reckoned from the commencement of the factory shift, and the order limiting abatement to seven days was unsustainable where the closure period ran from 24-12-1998 0800 hours to 1-1-1999 1100 hours with prior notice and sealing of the stenter machine. Adjustment of the abatement amount against duty liability was also improper because the capacity-determination order on which that adjustment was based had already been set aside. As the impugned order was passed without affording personal hearing, it was contrary to natural justice. The matter was set aside and remanded to the Commissioner for fresh decision after giving reasonable opportunity of hearing. en-us Sat, 29 Jul 2000 00:00:00 +0530 Thu, 15 Dec 2011 15:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95863 Abatement for factory closure had to be reckoned from the commencement of the factory shift, and the order limiting abatement to seven days was unsustainable where the closure period ran from 24-12-1998 0800 hours to 1-1-1999 1100 hours with prior notice and sealing of the stenter machine. Adjustment of the abatement amount against duty liability was also improper because the capacity-determination order on which that adjustment was based had already been set aside. As the impugned order was passed without affording personal hearing, it was contrary to natural justice. The matter was set aside and remanded to the Commissioner for fresh decision after giving reasonable opportunity of hearing. Case-Laws Central Excise Sat, 29 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95863