https://www.taxtmi.com/caselaws?id=114089 The Appellate Tribunal CESTAT, Mumbai ruled that duty abatement under the proviso of subsection (3) of Section 3A was not applicable for factory closures lasting less than 15 days. The Tribunal upheld the Commissioner (Appeals)'s position, denying the appellant's claim for abatement despite the closure of the hot air stenter lasting only 12 days. The decision emphasized the strict requirement of a continuous closure period of 15 days or more to qualify for duty abatement. en-us Fri, 20 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 11:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114089 The Appellate Tribunal CESTAT, Mumbai ruled that duty abatement under the proviso of subsection (3) of Section 3A was not applicable for factory closures lasting less than 15 days. The Tribunal upheld the Commissioner (Appeals)'s position, denying the appellant's claim for abatement despite the closure of the hot air stenter lasting only 12 days. The decision emphasized the strict requirement of a continuous closure period of 15 days or more to qualify for duty abatement. Case-Laws Central Excise Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114089