https://www.taxtmi.com/caselaws?id=53271 Closure and reopening of a stenter within office working hours can still satisfy the one-month closure condition under Rule 96ZQ(7)(f) where the trade notice requires sealing during those hours and the closure period runs from one calendar date to the corresponding date in the next month. On the stated facts, the Tribunal treated the period from 1-4-1999 to 1-5-1999 as compliance with the rule and accepted that abatement was allowable for the month. The analysis also notes that, in such circumstances, there is no requirement to pay duty first and claim abatement later. en-us Fri, 07 May 2004 00:00:00 +0530 Mon, 11 Oct 2010 18:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53271 Closure and reopening of a stenter within office working hours can still satisfy the one-month closure condition under Rule 96ZQ(7)(f) where the trade notice requires sealing during those hours and the closure period runs from one calendar date to the corresponding date in the next month. On the stated facts, the Tribunal treated the period from 1-4-1999 to 1-5-1999 as compliance with the rule and accepted that abatement was allowable for the month. The analysis also notes that, in such circumstances, there is no requirement to pay duty first and claim abatement later. Case-Laws Central Excise Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53271