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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether, for claiming abatement under Rule 10 of the Pan Masala Packaging Machines (Capacity Determination and Collection of Duty) Rules, 2008, the prescribed continuous closure of 15 days must fall within a single calendar month or may extend across more than one month.
Analysis: The entitlement to abatement turns on whether the factory remained closed for a continuous period of not less than 15 days and whether the other conditions under the Rules were satisfied. The period of closure is not confined to the limits of a calendar month merely because duty is assessed and deposited month-wise. The governing requirement is continuous closure for the statutory minimum period, and that period may extend beyond one month if the closure is uninterrupted and the remaining conditions are met.
Conclusion: The continuous closure period may spread over more than one month, and the assessee remains entitled to abatement if the statutory conditions are fulfilled.
Final Conclusion: The Revenue's challenge failed, and the assessee's claim for abatement and consequential relief was upheld.
Ratio Decidendi: For abatement under Rule 10 of the Pan Masala Packaging Machines (Capacity Determination and Collection of Duty) Rules, 2008, the statutory minimum of continuous closure is ative, and it need not be confined to a single calendar month.
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