2009 (3) TMI 783

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...., SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The claim of the assessees for abatement on the ground that the factory was closed for 9 days and 10 days respectively during the period 18-5-98 to 27-5-98 and 17-6-98 to 27-6-98 has been rejected by the Commissioner on the ground that since closure was for a period of less than one month, the assessee ought to have ....