https://www.taxtmi.com/caselaws?id=209264 The Tribunal upheld the Commissioner's decision, granting abatement to the Gutkha manufacturer for non-production periods in 2008. The closure, spanning across months, met the 15-day criterion under Rule 10 of the Pan Masala Packing Machines Rules, 2008, entitling the assessee to abatement. The department's appeal was dismissed, emphasizing adherence to statutory provisions and accurate application of rules in excise matters. en-us Mon, 14 Mar 2011 00:00:00 +0530 Thu, 25 Jul 2013 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209264 The Tribunal upheld the Commissioner's decision, granting abatement to the Gutkha manufacturer for non-production periods in 2008. The closure, spanning across months, met the 15-day criterion under Rule 10 of the Pan Masala Packing Machines Rules, 2008, entitling the assessee to abatement. The department's appeal was dismissed, emphasizing adherence to statutory provisions and accurate application of rules in excise matters. Case-Laws Central Excise Mon, 14 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209264