https://www.taxtmi.com/caselaws?id=51355 Where a factory producing notified goods operated only for part of the year, the proviso to Section 3A(2) required duty to be worked out on a proportionate basis for the actual period of operation. The Tribunal noted that the annual capacity rules also contemplated pro rata computation for a part-year operation or change in capacity, and found no basis for limiting the effect of closure to the succeeding year. The assessee was therefore entitled to abatement for the closure period, and the duty demand sustained by the Commissioner (Appeals) could not stand. en-us Mon, 04 Feb 2002 00:00:00 +0530 Fri, 24 Sep 2010 12:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51355 Where a factory producing notified goods operated only for part of the year, the proviso to Section 3A(2) required duty to be worked out on a proportionate basis for the actual period of operation. The Tribunal noted that the annual capacity rules also contemplated pro rata computation for a part-year operation or change in capacity, and found no basis for limiting the effect of closure to the succeeding year. The assessee was therefore entitled to abatement for the closure period, and the duty demand sustained by the Commissioner (Appeals) could not stand. Case-Laws Central Excise Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51355