https://www.taxtmi.com/caselaws?id=259048 Abatement of duty under the packing machine rules is available only when notified goods are not produced for a continuous period of at least fifteen days and all packing machines are sealed so they cannot operate during the stoppage. Where manufacture and clearances continue through another operative machine, partial non-operation of one machine does not satisfy the statutory conditions for abatement. On that basis, the claimed pro rata relief was inconsistent with the capacity-based levy scheme under the Central Excise Act and the packing machine rules, and the rejection of the abatement claim was upheld. en-us Mon, 23 Feb 2015 00:00:00 +0530 Tue, 28 Apr 2015 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259048 Abatement of duty under the packing machine rules is available only when notified goods are not produced for a continuous period of at least fifteen days and all packing machines are sealed so they cannot operate during the stoppage. Where manufacture and clearances continue through another operative machine, partial non-operation of one machine does not satisfy the statutory conditions for abatement. On that basis, the claimed pro rata relief was inconsistent with the capacity-based levy scheme under the Central Excise Act and the packing machine rules, and the rejection of the abatement claim was upheld. Case-Laws Central Excise Mon, 23 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259048