https://www.taxtmi.com/caselaws?id=115843 Under Rule 96ZQ(7), a closure intimation filed three clear days before cessation of processing activity satisfied the prescribed temporal requirement, so abatement could not be denied on delay. Permanent stoppage and intended dismantling of the only stenter used in the textile processing unit amounted to complete closure of the factory, because no other continuing processing activity was shown. On that basis, denial of abatement on either ground was unsustainable and consequential relief followed in favour of the assessee. en-us Wed, 22 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 15:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115843 Under Rule 96ZQ(7), a closure intimation filed three clear days before cessation of processing activity satisfied the prescribed temporal requirement, so abatement could not be denied on delay. Permanent stoppage and intended dismantling of the only stenter used in the textile processing unit amounted to complete closure of the factory, because no other continuing processing activity was shown. On that basis, denial of abatement on either ground was unsustainable and consequential relief followed in favour of the assessee. Case-Laws Central Excise Wed, 22 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115843