https://www.taxtmi.com/caselaws?id=256606 The Tribunal allowed the appeals, overturning the impugned Orders-in-Originals, regarding abatement of duty under Pan Masala Packing Machines Rules 2008. It held that Rule 10 did not necessitate a separate abatement claim application, and abatement was mandatory for closures exceeding 15 days. The Tribunal emphasized that abatement requirements were met, and adjustments did not surpass mandated amounts. It noted the absence of a provision for refund in Rule 10, supporting the appellants' position. Previous judgments and circulars were cited to support granting abatement without prior duty payment, ultimately ruling in favor of the appellants. en-us Fri, 06 Feb 2015 00:00:00 +0530 Wed, 10 Feb 2016 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256606 The Tribunal allowed the appeals, overturning the impugned Orders-in-Originals, regarding abatement of duty under Pan Masala Packing Machines Rules 2008. It held that Rule 10 did not necessitate a separate abatement claim application, and abatement was mandatory for closures exceeding 15 days. The Tribunal emphasized that abatement requirements were met, and adjustments did not surpass mandated amounts. It noted the absence of a provision for refund in Rule 10, supporting the appellants' position. Previous judgments and circulars were cited to support granting abatement without prior duty payment, ultimately ruling in favor of the appellants. Case-Laws Central Excise Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256606