https://www.taxtmi.com/caselaws?id=245735 The tribunal interpreted Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, ruling that abatement for unit closure can be claimed for any continuous 15-day period, regardless of falling within a single calendar month. The appellant's argument prevailed, leading to a waiver of the demand and a stay on dues collection pending appeals. The tribunal emphasized the deliberate omission of the term "month" in Rule 10, indicating an intention to allow abatement for any continuous 15-day period, resulting in a favorable outcome for the appellant. en-us Mon, 29 Aug 2011 00:00:00 +0530 Sat, 05 Apr 2014 18:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245735 The tribunal interpreted Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, ruling that abatement for unit closure can be claimed for any continuous 15-day period, regardless of falling within a single calendar month. The appellant's argument prevailed, leading to a waiver of the demand and a stay on dues collection pending appeals. The tribunal emphasized the deliberate omission of the term "month" in Rule 10, indicating an intention to allow abatement for any continuous 15-day period, resulting in a favorable outcome for the appellant. Case-Laws Central Excise Mon, 29 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245735