https://www.taxtmi.com/caselaws?id=108971 Where a factory closed before continuous departmental holidays, intimation sent on the first working day was treated as substantial compliance with Rule 96ZO(2) for abatement of duty. The closure was said to have resulted from breakdown, and that assertion was not rebutted. Because no circular or trade notice then prescribed a special procedure for holiday situations, the later telegraphic requirement could not govern the relevant period. The operative effect was that the assessee remained entitled to duty abatement for the intervening non-working days. en-us Tue, 29 Apr 2003 00:00:00 +0530 Thu, 05 Apr 2012 12:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108971 Where a factory closed before continuous departmental holidays, intimation sent on the first working day was treated as substantial compliance with Rule 96ZO(2) for abatement of duty. The closure was said to have resulted from breakdown, and that assertion was not rebutted. Because no circular or trade notice then prescribed a special procedure for holiday situations, the later telegraphic requirement could not govern the relevant period. The operative effect was that the assessee remained entitled to duty abatement for the intervening non-working days. Case-Laws Central Excise Tue, 29 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108971