https://www.taxtmi.com/caselaws?id=213097 The High Court of Allahabad modified the Tribunal's order on excise duty demand, focusing on the interpretation of Rule 10 for abatement due to non-production from inoperative machines. The Court acknowledged the appellant's argument for abatement during the non-production period but considered the respondent's stance on partial production. Emphasizing undue hardship in pre-deposit requirements, the Court reduced the amount and allowed adjustments based on previous deposits, granting the appellant three weeks to comply. The judgment provided detailed legal analysis and considerations, disposing of both appeals accordingly. en-us Tue, 03 Apr 2012 00:00:00 +0530 Wed, 09 May 2012 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213097 The High Court of Allahabad modified the Tribunal's order on excise duty demand, focusing on the interpretation of Rule 10 for abatement due to non-production from inoperative machines. The Court acknowledged the appellant's argument for abatement during the non-production period but considered the respondent's stance on partial production. Emphasizing undue hardship in pre-deposit requirements, the Court reduced the amount and allowed adjustments based on previous deposits, granting the appellant three weeks to comply. The judgment provided detailed legal analysis and considerations, disposing of both appeals accordingly. Case-Laws Central Excise Tue, 03 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213097