https://www.taxtmi.com/caselaws?id=219365 The Appellate Tribunal CESTAT, New Delhi upheld the abatement claim in a dispute concerning the counting of days for non-production of notified goods under Rule 10 of the Pan Masala Packing Machines Rules, 2008. The Tribunal rejected the Revenue's argument that the day should commence from midnight, agreeing with the Commissioner (Appeals) that a day constitutes approximately 24 hours regardless of the starting point. Consequently, the closure period was determined to be 15 days, leading to the dismissal of the Revenue's appeals and the affirmation of the abatement claim. en-us Mon, 23 Apr 2012 00:00:00 +0530 Wed, 06 Apr 2016 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219365 The Appellate Tribunal CESTAT, New Delhi upheld the abatement claim in a dispute concerning the counting of days for non-production of notified goods under Rule 10 of the Pan Masala Packing Machines Rules, 2008. The Tribunal rejected the Revenue's argument that the day should commence from midnight, agreeing with the Commissioner (Appeals) that a day constitutes approximately 24 hours regardless of the starting point. Consequently, the closure period was determined to be 15 days, leading to the dismissal of the Revenue's appeals and the affirmation of the abatement claim. Case-Laws Central Excise Mon, 23 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219365