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2003 (3) TMI 178 - CEGAT, NEW DELHIExtract: ....... the provisions of clause (g) will be applicable. There is no requirement of reading the period of one month as the calendar month as has been done by the Commissioner (Appeals) in the impugned order. Once the factory is closed for a period of one month or more, the provisions of the said clause will be applicable. Accordingly, we allow the appeal.
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