Assessee gets abatement if his factory remains closed for required period of 15 days even if it fall

Excise & Customs : In case of excise duty based on annual capacity of production, for availability of abatement benefit, factory must remain closed for a 'continuous' period of 15 days; abatement benefit cannot be denied merely because continuous period may extend across two months (say, 21st Dec. to 4th Jan.)