https://www.taxtmi.com/caselaws?id=237343 The High Court dismissed the Central Excise Appeal, affirming the Tribunal's decision to allow the respondent's claim for abatement based on a continuous closure period exceeding 15 days, despite spanning multiple calendar months. The judgment emphasized the importance of considering the continuity of closure periods rather than strict adherence to individual calendar months for abatement eligibility under Rule 10 of the Pan Masala Packing Machines Rules, 2008. en-us Thu, 08 Aug 2013 00:00:00 +0530 Wed, 05 Feb 2014 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237343 The High Court dismissed the Central Excise Appeal, affirming the Tribunal's decision to allow the respondent's claim for abatement based on a continuous closure period exceeding 15 days, despite spanning multiple calendar months. The judgment emphasized the importance of considering the continuity of closure periods rather than strict adherence to individual calendar months for abatement eligibility under Rule 10 of the Pan Masala Packing Machines Rules, 2008. Case-Laws Central Excise Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237343