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Issues: Whether abatement of duty under Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 is available when the factory remains closed for a continuous period of fifteen days or more even if that period spans two calendar months, and whether refund is admissible for the closed days in the relevant month.
Analysis: Rule 10 grants abatement where the factory does not produce notified goods during any continuous period of fifteen days or more. The expression used is "any continuous period", and the rule contains no requirement that the period must be confined to a single calendar month. On a plain reading, the closure period may begin on any day of a month and continue into the next month, so long as the closure remains continuous for the prescribed duration. The closure period in the case satisfied that requirement, and the refund claim was therefore to be examined on the basis of duty actually paid for the closed days in the relevant month.
Conclusion: The abatement could not be denied merely because the continuous closure period crossed month-end, and the assessee was entitled to refund for the admissible closed days.
Final Conclusion: The refund orders in favour of the assessee were sustained and the Revenue's challenge failed.
Ratio Decidendi: Where a rule grants abatement for "any continuous period" of not less than the prescribed duration, the benefit cannot be restricted by reading into it a requirement that the period must fall wholly within one calendar month.
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