https://www.taxtmi.com/caselaws?id=51509 A closed factory with a surrendered registration certificate is treated as entitled to abatement from excise duty for the period of closure under Section 3A(2) of the Central Excise Act, 1944, where no excisable goods were manufactured during that time. The text distinguishes disputes over capacity determination under Section 3A(4) from claims for relief during closure, stating that precedent on production capacity does not defeat abatement under the proviso to Section 3A(2). The stated effect is that duty is not payable for the closure period. en-us Fri, 21 Jun 2002 00:00:00 +0530 Sat, 25 Sep 2010 11:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51509 A closed factory with a surrendered registration certificate is treated as entitled to abatement from excise duty for the period of closure under Section 3A(2) of the Central Excise Act, 1944, where no excisable goods were manufactured during that time. The text distinguishes disputes over capacity determination under Section 3A(4) from claims for relief during closure, stating that precedent on production capacity does not defeat abatement under the proviso to Section 3A(2). The stated effect is that duty is not payable for the closure period. Case-Laws Central Excise Fri, 21 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51509