https://www.taxtmi.com/caselaws?id=113375 Abatement of duty was available under section 3A(3) read with Rule 96ZO(2) where factory production remained closed for at least seven days and the assessee had given written intimation of closure. The assessee also produced an Electricity Board certificate showing disconnection of power and sealing of the meter room, so failure to furnish electricity meter readings was not treated as non-compliance when access to the meter was unavailable. On that basis, duty abatement was allowed, though it was not available for the day production recommenced. en-us Wed, 25 Feb 2004 00:00:00 +0530 Sat, 05 May 2012 10:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113375 Abatement of duty was available under section 3A(3) read with Rule 96ZO(2) where factory production remained closed for at least seven days and the assessee had given written intimation of closure. The assessee also produced an Electricity Board certificate showing disconnection of power and sealing of the meter room, so failure to furnish electricity meter readings was not treated as non-compliance when access to the meter was unavailable. On that basis, duty abatement was allowed, though it was not available for the day production recommenced. Case-Laws Central Excise Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113375