https://www.taxtmi.com/caselaws?id=115776 Abatement of central excise duty under Rule 96ZO(2)(e) required a continuous closure of not less than seven days, with closure and restart intimated in the prescribed manner. The expression "day" was treated as a natural day running from midnight to midnight, so any part-day operation of the furnace on the first and last dates of closure was excluded from the qualifying period. On that computation, the furnace remained shut for only six continuous days, and the abatement claim was not available. en-us Fri, 05 Nov 2004 00:00:00 +0530 Fri, 01 Jun 2012 17:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115776 Abatement of central excise duty under Rule 96ZO(2)(e) required a continuous closure of not less than seven days, with closure and restart intimated in the prescribed manner. The expression "day" was treated as a natural day running from midnight to midnight, so any part-day operation of the furnace on the first and last dates of closure was excluded from the qualifying period. On that computation, the furnace remained shut for only six continuous days, and the abatement claim was not available. Case-Laws Central Excise Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115776