https://www.taxtmi.com/caselaws?id=124627 Rule 96ZQ(7) of the Central Excise Rules, 1944 allows abatement for closure of a hot-air stenter for at least seven continuous days, subject to the prescribed conditions and Commissioner's approval. For claims covering less than one month, the monthly duty is to be paid first and abatement claimed afterwards, but a procedural lapse in that sequence will not by itself sustain duty demand, interest or penalties where the claim is otherwise admissible on merits and the situation is revenue-neutral. The Revenue's appeals failed and the abatement relief was upheld. en-us Mon, 28 Jul 2008 00:00:00 +0530 Wed, 03 Oct 2012 15:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124627 Rule 96ZQ(7) of the Central Excise Rules, 1944 allows abatement for closure of a hot-air stenter for at least seven continuous days, subject to the prescribed conditions and Commissioner's approval. For claims covering less than one month, the monthly duty is to be paid first and abatement claimed afterwards, but a procedural lapse in that sequence will not by itself sustain duty demand, interest or penalties where the claim is otherwise admissible on merits and the situation is revenue-neutral. The Revenue's appeals failed and the abatement relief was upheld. Case-Laws Central Excise Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124627