9911796707
TMI Blog2012 (12) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... of 15 days or more - which point of time the counting of day start – Held that:- A day is a unit of time equivalent to approximately 24 hours - closure was for a period of 15 days - Revenue in support of their plea that the day should start from 00.00 hours at night has not placed any support or any material so as to justify their stand. Admittedly the closure was for continuous period of 15 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce the notified goods during continuous period of 15 days or more. There is no dispute in the present appeals that the advance intimation about the closure of factory was given by the respondents and their machines were desealed and reopened only after a period of 15 days. The dispute lies as to which point of time the counting of day start. 3. The Revenue s contention in their memo of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 days for the simple reason that the day starts from midnight, i.e., 00.00 hrs. and when the party itself desired sealing of machine from morning of 16.11.08, the period from 00.00 hrs. to morning cannot be considered as the day of non- production of notified goods and if the said period (day) is excluded from the total non-working days, the total period comes to 14 days only, i.e., from 17-11-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end on the next day at the same time. A day is a unit of time equivalent to approximately 24 hours. He also observed though the machines were sealed by the proper officers in the morning of 16-11-2008, the time of the opening of the seal does not stand specified by the Range Superintendent. He has thus taken the period of sealing/desealing from morning to morning which makes the same as 15 day ..... X X X X Extracts X X X X X X X X Extracts X X X X
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