https://www.taxtmi.com/caselaws?id=265147 Abatement of duty under Section 3A of the Central Excise Act, 1944 was available where the assessee had intimated furnace closure and recommencement by letter, even without stating the exact hours. The Tribunal found that repeated departmental intimation, supported by electricity correspondence and the record of power restrictions, established the factual closure. It held that when the date of closure and reopening is communicated, the closure may be taken from the start of that date, and absence of hour-wise notice does not defeat abatement where the closure is otherwise undisputed. The demand was therefore not sustainable. en-us Tue, 07 Apr 2015 00:00:00 +0530 Thu, 31 Dec 2015 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265147 Abatement of duty under Section 3A of the Central Excise Act, 1944 was available where the assessee had intimated furnace closure and recommencement by letter, even without stating the exact hours. The Tribunal found that repeated departmental intimation, supported by electricity correspondence and the record of power restrictions, established the factual closure. It held that when the date of closure and reopening is communicated, the closure may be taken from the start of that date, and absence of hour-wise notice does not defeat abatement where the closure is otherwise undisputed. The demand was therefore not sustainable. Case-Laws Central Excise Tue, 07 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265147