https://www.taxtmi.com/caselaws?id=393691 Duty, interest and penalty were stated to be unsustainable for a period when factory production had already stopped, because factory records and departmental verification supported the finding of closure and non-manufacture. The delayed intimation to the department was treated as insufficient, by itself, to fasten liability for a period in which no manufacture was taking place. On that basis, the demand was set aside in favour of the assessee. en-us Mon, 10 Feb 2020 00:00:00 +0530 Sat, 21 Mar 2020 10:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393691 Duty, interest and penalty were stated to be unsustainable for a period when factory production had already stopped, because factory records and departmental verification supported the finding of closure and non-manufacture. The delayed intimation to the department was treated as insufficient, by itself, to fasten liability for a period in which no manufacture was taking place. On that basis, the demand was set aside in favour of the assessee. Case-Laws Central Excise Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393691