https://www.taxtmi.com/caselaws?id=106523 Delay in intimating factory closure for abatement under Rule 96ZO(3) of the Central Excise Rules, 1944 was treated as condonable where timely notice was not practically possible because of continuous holidays, including weekends and gazetted holidays. The Tribunal accepted that the closure intimation could not be rejected merely on the ground of late filing, and the assessee was entitled to claim abatement for the closed periods. en-us Wed, 09 Oct 2002 00:00:00 +0530 Wed, 14 Mar 2012 15:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106523 Delay in intimating factory closure for abatement under Rule 96ZO(3) of the Central Excise Rules, 1944 was treated as condonable where timely notice was not practically possible because of continuous holidays, including weekends and gazetted holidays. The Tribunal accepted that the closure intimation could not be rejected merely on the ground of late filing, and the assessee was entitled to claim abatement for the closed periods. Case-Laws Central Excise Wed, 09 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106523