https://www.taxtmi.com/caselaws?id=109600 Advance intimation of closure under Rule 96ZQ entitled an assessee to abatement of duty for the qualifying shutdown period where production remained closed for the prescribed continuous period. The Department's delay in sealing the stenter could not defeat the claim once the required notice had been given, and the assessee could not be prejudiced by that delay. Prior deposit of duty was not a prerequisite to abatement where eligibility under the rule was otherwise established. The closure covered a full month, so the stricter condition in Rule 96ZQ(7)(f) did not govern the claim, and the Board's circular supported grant of abatement without insisting on advance payment. en-us Wed, 16 Jul 2003 00:00:00 +0530 Tue, 10 Apr 2012 18:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109600 Advance intimation of closure under Rule 96ZQ entitled an assessee to abatement of duty for the qualifying shutdown period where production remained closed for the prescribed continuous period. The Department's delay in sealing the stenter could not defeat the claim once the required notice had been given, and the assessee could not be prejudiced by that delay. Prior deposit of duty was not a prerequisite to abatement where eligibility under the rule was otherwise established. The closure covered a full month, so the stricter condition in Rule 96ZQ(7)(f) did not govern the claim, and the Board's circular supported grant of abatement without insisting on advance payment. Case-Laws Central Excise Wed, 16 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109600