https://www.taxtmi.com/caselaws?id=125588 Where a stenter remained closed for more than one month, Rule 96ZQ(g) of the Central Excise Rules, 1944 applied and the assessee was not required to pay duty in advance for the closure period. Rule 96ZQ(f) was confined to closures of less than one month and therefore did not govern the case. The Tribunal followed its earlier view that extended closure attracts relief from advance deposit of duty, and held that the authorities had applied the wrong rule on the admitted facts of closure for more than 36 days. en-us Mon, 08 Oct 2007 00:00:00 +0530 Fri, 26 Oct 2012 16:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125588 Where a stenter remained closed for more than one month, Rule 96ZQ(g) of the Central Excise Rules, 1944 applied and the assessee was not required to pay duty in advance for the closure period. Rule 96ZQ(f) was confined to closures of less than one month and therefore did not govern the case. The Tribunal followed its earlier view that extended closure attracts relief from advance deposit of duty, and held that the authorities had applied the wrong rule on the admitted facts of closure for more than 36 days. Case-Laws Central Excise Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125588