https://www.taxtmi.com/caselaws?id=102669 The expression "remained closed" in Notification No. 283/83-C.E. was construed to mean complete closure of the factory, not a mere suspension of manufacturing activity. Mere stoppage of production, whether partial or total, was insufficient where clearance during the relevant period was admitted. The reference was answered in favour of the assessee and against the Revenue, and the Revenue's appeal remained dismissed. en-us Tue, 30 Oct 2001 00:00:00 +0530 Wed, 15 Feb 2012 16:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102669 The expression "remained closed" in Notification No. 283/83-C.E. was construed to mean complete closure of the factory, not a mere suspension of manufacturing activity. Mere stoppage of production, whether partial or total, was insufficient where clearance during the relevant period was admitted. The reference was answered in favour of the assessee and against the Revenue, and the Revenue's appeal remained dismissed. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102669