15 days period for factory closure not to be reckoned for each month; HC approves of abatement based

Excise & Customs : Where assessee's factory remained closed for a continuous period of 36 days (1-3-2011 to 5-4-2011), abatement of duty was available for entire 36 days including 5 days of April; abatement cannot be denied on ground that period of 15 days is to be reckoned for each month separately