https://www.taxtmi.com/caselaws?id=108423 Rule 96ZQ(7) required closure intimation three days before shutdown, and where the last permissible day fell on a holiday, that holiday had to be taken into account; the intimation could not be rejected merely as belated without considering the intervening non-working day. The provision governing complete closure of a Hot Air Stenter applied when one stenter was wholly shut down, and it did not require closure of every stenter in the factory. On the stated facts, the statutory condition was satisfied, and the matter was remitted for reconsideration of the timeliness issue after hearing the assessee. en-us Tue, 11 Feb 2003 00:00:00 +0530 Sat, 31 Mar 2012 14:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108423 Rule 96ZQ(7) required closure intimation three days before shutdown, and where the last permissible day fell on a holiday, that holiday had to be taken into account; the intimation could not be rejected merely as belated without considering the intervening non-working day. The provision governing complete closure of a Hot Air Stenter applied when one stenter was wholly shut down, and it did not require closure of every stenter in the factory. On the stated facts, the statutory condition was satisfied, and the matter was remitted for reconsideration of the timeliness issue after hearing the assessee. Case-Laws Central Excise Tue, 11 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108423