https://www.taxtmi.com/caselaws?id=256341 The Tribunal set aside the Commissioner's decision and allowed the Gutkha manufacturer's appeal for abatement of duty during factory closure under the Pan Masala Packing Machines Rules, 2008. The Tribunal emphasized that the timely sealing of machines fulfilled the purpose of the three working days' intimation rule, as per Rule 10 of the PMPM Rules, and substantive benefits should not be denied due to technicalities. Consequently, the appellant's appeal, stay application, and miscellaneous application were granted. en-us Mon, 15 Dec 2014 00:00:00 +0530 Tue, 11 Aug 2015 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256341 The Tribunal set aside the Commissioner's decision and allowed the Gutkha manufacturer's appeal for abatement of duty during factory closure under the Pan Masala Packing Machines Rules, 2008. The Tribunal emphasized that the timely sealing of machines fulfilled the purpose of the three working days' intimation rule, as per Rule 10 of the PMPM Rules, and substantive benefits should not be denied due to technicalities. Consequently, the appellant's appeal, stay application, and miscellaneous application were granted. Case-Laws Central Excise Mon, 15 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256341