https://www.taxtmi.com/caselaws?id=419363 Paragraph 8 of Notification No. 17/2007-CE applies to a factory that temporarily ceases work, not only to permanent closure, because the provision read with paragraph 3 allows reversion to the normal duty procedure where the prescribed process is followed. The explanation merely excludes cessations for one or two shifts and does not bar abatement in other cases of temporary stoppage. On that reading, duty adjustment is available and a demand contrary to that interpretation is unsustainable. The Revenue's relied-upon authority was distinguished on facts, while another view was treated as not stating the correct interpretation of the notification. en-us Mon, 07 Mar 2022 00:00:00 +0530 Mon, 10 Oct 2022 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419363 Paragraph 8 of Notification No. 17/2007-CE applies to a factory that temporarily ceases work, not only to permanent closure, because the provision read with paragraph 3 allows reversion to the normal duty procedure where the prescribed process is followed. The explanation merely excludes cessations for one or two shifts and does not bar abatement in other cases of temporary stoppage. On that reading, duty adjustment is available and a demand contrary to that interpretation is unsustainable. The Revenue's relied-upon authority was distinguished on facts, while another view was treated as not stating the correct interpretation of the notification. Case-Laws Central Excise Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419363