https://www.taxtmi.com/caselaws?id=40572 A seasonal khandsari unit could claim exclusion of a closure period under Rule 92B(2)(c) only if the factory remained entirely closed for at least 15 continuous days. On the facts, production had already commenced and substantial manufacturing activity continued, including purchase and crushing of sugarcane and operation of the crystaliser, even though the centrifugal was sealed. The unit was therefore not entirely closed and could not obtain relief from duty liability under the closure proviso. The amendment referred to in Notification No. 240/75 did not change that result, and the duty demand and penalty order were restored. en-us Mon, 18 Dec 1978 00:00:00 +0530 Mon, 10 May 2010 17:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40572 A seasonal khandsari unit could claim exclusion of a closure period under Rule 92B(2)(c) only if the factory remained entirely closed for at least 15 continuous days. On the facts, production had already commenced and substantial manufacturing activity continued, including purchase and crushing of sugarcane and operation of the crystaliser, even though the centrifugal was sealed. The unit was therefore not entirely closed and could not obtain relief from duty liability under the closure proviso. The amendment referred to in Notification No. 240/75 did not change that result, and the duty demand and penalty order were restored. Case-Laws Central Excise Mon, 18 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40572