https://www.taxtmi.com/caselaws?id=99795 Abatement of duty under Section 3A(3) read with Rule 96ZO(2) is available when notified goods are not produced for a continuous period of at least seven days, even if the factory continues manufacturing non-notified goods. The provision is directed to non-production of the notified goods, not closure of the entire premises, and the rule's procedural conditions on intimation, meter readings, stock position and restart do not narrow that statutory benefit. A mixed factory is therefore not excluded from abatement merely because other manufacturing activity continues. en-us Mon, 07 Aug 2000 00:00:00 +0530 Mon, 30 Jan 2012 11:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99795 Abatement of duty under Section 3A(3) read with Rule 96ZO(2) is available when notified goods are not produced for a continuous period of at least seven days, even if the factory continues manufacturing non-notified goods. The provision is directed to non-production of the notified goods, not closure of the entire premises, and the rule's procedural conditions on intimation, meter readings, stock position and restart do not narrow that statutory benefit. A mixed factory is therefore not excluded from abatement merely because other manufacturing activity continues. Case-Laws Central Excise Mon, 07 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99795