https://www.taxtmi.com/caselaws?id=48101 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to dismiss the abatement claim due to the unit's failure to meet closure requirements. The court emphasized that duty relief is only permissible when the entire factory is closed, not just specific sections. The appeal was dismissed as the unit did not comply with the legal requirements for abatement, as highlighted in a previous Supreme Court judgment. en-us Wed, 13 Dec 2006 00:00:00 +0530 Mon, 02 Aug 2010 16:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48101 The High Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to dismiss the abatement claim due to the unit's failure to meet closure requirements. The court emphasized that duty relief is only permissible when the entire factory is closed, not just specific sections. The appeal was dismissed as the unit did not comply with the legal requirements for abatement, as highlighted in a previous Supreme Court judgment. Case-Laws Central Excise Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48101