https://www.taxtmi.com/caselaws?id=206315 Rule 96ZQ(7)(a) permits abatement only on complete closure of the factory, while Rule 96ZQ(7)(c) treats sealing of the stenter as a material condition linked to the levy. On the stated facts, the relevant stenter had ceased operating before the material date, was later dismantled, and the assessee had disclosed the closure to excise authorities. In that setting, duty linked to the closed stenter was not attracted for the disputed period, and the separate objection based on a period of less than one month did not remain relevant once relief was accepted. en-us Wed, 17 Aug 2011 00:00:00 +0530 Wed, 29 Aug 2012 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206315 Rule 96ZQ(7)(a) permits abatement only on complete closure of the factory, while Rule 96ZQ(7)(c) treats sealing of the stenter as a material condition linked to the levy. On the stated facts, the relevant stenter had ceased operating before the material date, was later dismantled, and the assessee had disclosed the closure to excise authorities. In that setting, duty linked to the closed stenter was not attracted for the disputed period, and the separate objection based on a period of less than one month did not remain relevant once relief was accepted. Case-Laws Central Excise Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206315