https://www.taxtmi.com/caselaws?id=52883 Abatement under Rule 96ZQ(7) was available where a hot air stenter remained sealed and closed during the relevant period, even if the revised sealing procedure in the trade notice was not strictly followed by departmental staff. The records showed that the machine was sealed and later reopened, and the assessee could not be denied relief for the Range staff's procedural lapse. Where closure exceeded one week and sealing was established, non-observance of the prescribed procedure was not treated as an absolute bar to abatement, and the claim was to be considered in the assessee's favour. en-us Fri, 14 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 12:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52883 Abatement under Rule 96ZQ(7) was available where a hot air stenter remained sealed and closed during the relevant period, even if the revised sealing procedure in the trade notice was not strictly followed by departmental staff. The records showed that the machine was sealed and later reopened, and the assessee could not be denied relief for the Range staff's procedural lapse. Where closure exceeded one week and sealing was established, non-observance of the prescribed procedure was not treated as an absolute bar to abatement, and the claim was to be considered in the assessee's favour. Case-Laws Central Excise Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52883