https://www.taxtmi.com/caselaws?id=50179 Proportionate abatement of duty was available where a factory remained closed for a continuous period of at least seven days, provided the prescribed intimation requirements were met. Section 3A of the Central Excise Act and Rule 96ZO(2) required written notice of closure to the Assistant Commissioner, with a copy to the Superintendent, along with the electricity meter reading and stock particulars, and a similar intimation on resumption of production. On the stated facts, the assessee gave notice on the date of closure and again on reopening, the communications bore the Assistant Commissioner's office stamp, and the closure lasted more than seven days. The assessee was therefore entitled to abatement of duty for the closure period. en-us Thu, 03 Aug 2000 00:00:00 +0530 Fri, 20 Aug 2010 12:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50179 Proportionate abatement of duty was available where a factory remained closed for a continuous period of at least seven days, provided the prescribed intimation requirements were met. Section 3A of the Central Excise Act and Rule 96ZO(2) required written notice of closure to the Assistant Commissioner, with a copy to the Superintendent, along with the electricity meter reading and stock particulars, and a similar intimation on resumption of production. On the stated facts, the assessee gave notice on the date of closure and again on reopening, the communications bore the Assistant Commissioner's office stamp, and the closure lasted more than seven days. The assessee was therefore entitled to abatement of duty for the closure period. Case-Laws Central Excise Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50179