https://www.taxtmi.com/caselaws?id=234011 Under Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, abatement cannot be denied merely because the sealing report omits the time of sealing when advance intimation of closure was duly given and the machine was sealed for the relevant closure period. The absence of a time entry, by itself, is insufficient to presume that the packing machine operated on the sealing dates. On the facts stated, the denial of abatement for those dates was not supported, and the assessee was entitled to consequential relief. en-us Fri, 15 Feb 2013 00:00:00 +0530 Wed, 07 Aug 2013 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234011 Under Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, abatement cannot be denied merely because the sealing report omits the time of sealing when advance intimation of closure was duly given and the machine was sealed for the relevant closure period. The absence of a time entry, by itself, is insufficient to presume that the packing machine operated on the sealing dates. On the facts stated, the denial of abatement for those dates was not supported, and the assessee was entitled to consequential relief. Case-Laws Central Excise Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234011