https://www.taxtmi.com/caselaws?id=108232 Under the closure-based abatement scheme, duty relief is available only where the factory remains closed for the prescribed continuous period and the assessee strictly proves timely written intimation to the proper officers. The text stresses that the burden of proving service of the closure notice lies on the assessee; mere postal certificate copies without proof of receipt do not satisfy the statutory requirement, so abatement was denied for 24-10-1997 to 3-11-1997. It also notes that where intimation was actually received on the date of closure, compliance was accepted for 2-3-1998, but abatement was refused for 31-1-1998 to 1-2-1998 because the planned closure allowed prior intimation and the explanation based on holidays was rejected. en-us Wed, 24 Jul 2002 00:00:00 +0530 Fri, 30 Mar 2012 15:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108232 Under the closure-based abatement scheme, duty relief is available only where the factory remains closed for the prescribed continuous period and the assessee strictly proves timely written intimation to the proper officers. The text stresses that the burden of proving service of the closure notice lies on the assessee; mere postal certificate copies without proof of receipt do not satisfy the statutory requirement, so abatement was denied for 24-10-1997 to 3-11-1997. It also notes that where intimation was actually received on the date of closure, compliance was accepted for 2-3-1998, but abatement was refused for 31-1-1998 to 1-2-1998 because the planned closure allowed prior intimation and the explanation based on holidays was rejected. Case-Laws Central Excise Wed, 24 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108232