https://www.taxtmi.com/caselaws?id=218708 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants in a case concerning abatement from duty liability under Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. The Tribunal held that a continuous closure period exceeding 15 days should be considered as one continuous period for abatement purposes, regardless of whether the closure days fall in different calendar months. The judgment emphasized that the interpretation of Rule 10 should prioritize the continuity of closure days rather than the months in which they occur. en-us Wed, 21 Dec 2011 00:00:00 +0530 Fri, 23 Nov 2012 21:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218708 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants in a case concerning abatement from duty liability under Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. The Tribunal held that a continuous closure period exceeding 15 days should be considered as one continuous period for abatement purposes, regardless of whether the closure days fall in different calendar months. The judgment emphasized that the interpretation of Rule 10 should prioritize the continuity of closure days rather than the months in which they occur. Case-Laws Central Excise Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218708