https://www.taxtmi.com/caselaws?id=75446 Abatement of duty under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 was considered admissible where the packing machine was sealed by Central Excise officers immediately after the notification came into force. The rule required seven days' prior intimation before intended closure for abatement on account of non-production, but such notice could not reasonably be given before a closure caused by departmental sealing. As the machine remained unused for the relevant period and the closure was not voluntary, denial of abatement was not justified. en-us Tue, 21 Jul 2009 00:00:00 +0530 Fri, 16 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75446 Abatement of duty under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 was considered admissible where the packing machine was sealed by Central Excise officers immediately after the notification came into force. The rule required seven days' prior intimation before intended closure for abatement on account of non-production, but such notice could not reasonably be given before a closure caused by departmental sealing. As the machine remained unused for the relevant period and the closure was not voluntary, denial of abatement was not justified. Case-Laws Central Excise Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75446