https://www.taxtmi.com/caselaws?id=114219 Abatement of duty under Rule 96ZP(2) is available where factory closure for a continuous period of at least seven days is established and not disputed. The rule sets only a minimum closure period and does not impose a maximum limit, so abatement cannot be refused merely because duty is otherwise computed with reference to annual capacity of production. On the facts stated, the closure period qualified for relief and the duty demand was unsustainable. en-us Fri, 14 Nov 2003 00:00:00 +0530 Sat, 12 May 2012 12:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114219 Abatement of duty under Rule 96ZP(2) is available where factory closure for a continuous period of at least seven days is established and not disputed. The rule sets only a minimum closure period and does not impose a maximum limit, so abatement cannot be refused merely because duty is otherwise computed with reference to annual capacity of production. On the facts stated, the closure period qualified for relief and the duty demand was unsustainable. Case-Laws Central Excise Fri, 14 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114219