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of <h1>Audit Procedures for Abatement Orders u/r 10 of Pan Masala Packing Machine Rules Clarified.</h1> The circular addresses the pre and post audit of abatement orders under Rule 10 of the Pan Masala Packing Machine Rules, 2008. It clarifies that abatement of duty is applicable when a factory ceases production of notified goods for 15 consecutive days or more. The orders for such abatements, akin to refund orders, must undergo the same pre and post audit procedures as outlined in previous Board circulars related to refunds and rebates. This directive is to be communicated to relevant field formations, ensuring compliance with the established administrative procedures.
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