https://www.taxtmi.com/caselaws?id=51425 Duty under Section 3A of the Central Excise Act was held not recoverable for the period after a factory's permanent closure when the closure had been intimated to and accepted by the Department. The analysis applied the Tribunal's earlier view that liability under Section 3A does not continue beyond the date of accepted permanent closure, so the subsequent period could not be brought to duty. On the admitted facts, the relevant period extended past the closure date of 2-10-97, but no duty demand survived for that post-closure period. en-us Tue, 30 Jul 2002 00:00:00 +0530 Fri, 24 Sep 2010 17:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51425 Duty under Section 3A of the Central Excise Act was held not recoverable for the period after a factory's permanent closure when the closure had been intimated to and accepted by the Department. The analysis applied the Tribunal's earlier view that liability under Section 3A does not continue beyond the date of accepted permanent closure, so the subsequent period could not be brought to duty. On the admitted facts, the relevant period extended past the closure date of 2-10-97, but no duty demand survived for that post-closure period. Case-Laws Central Excise Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51425