Prior intimation under machine duty rules means the factory's working days, supporting abatement when shutdown notice is timely.

Rule 10 of the Pan Masala Packing Machines Rules, 2008 allows abatement where a machine remains non-operative after three working days' prior intimation and departmental sealing or uninstallation. The central interpretive issue was whether "three working days" refers to the Central Excise office's schedule or the assessee's factory working days. The reasoning accepted the latter: the term must be read in the context of the manufacturing establishment's operations. As the factory worked six days a week and the intimation was given on Friday, followed by Saturday and Monday, the procedural requirement was treated as satisfied. Since sealing and uninstallation were not disputed, the assessee was entitled to abatement/refund.

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Issues: Whether the assessee complied with the requirement of giving at least three working days' prior intimation under Rule 10 of the Pan Masala Packing Machines (Capacity determination and collection of duty) Rules, 2008 for abatement of duty on account of non-production, and was therefore entitled to refund/abatement.

Analysis: Rule 10 permits abatement where a PMPM machine remains non-operative for the prescribed period, subject to prior intimation of at least three working days and sealing/uninstalling by the department. The central dispute was whether 'three working days' must mean the Central Excise office's working days or the factory's working days. The reasoning accepted that 'working days' cannot be confined to the Central Government office schedule and must be understood in the context of the assessee's manufacturing establishment. The factory ran six days a week, Saturday was a working day for it, and the intimation given on Friday, followed by Saturday and Monday, satisfied the requirement. Since sealing and uninstalling of the machine were not in dispute, the procedural condition of Rule 10 stood complied with.

Conclusion: The assessee had complied with Rule 10 and was entitled to abatement/refund; the Revenue's appeal failed.

Ratio Decidendi: For purposes of Rule 10, 'three working days' prior intimation is to be understood with reference to the assessee's operational working days, not merely the working days of the Central Excise office.

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