https://www.taxtmi.com/caselaws?id=260625 Abatement for continuous factory closure under the packing machine duty rules was held to depend on actual machine operation, not on prior payment of duty for the entire month. The Tribunal applied the principle that duty liability is confined to the period of operation, so the assessee could claim abatement without first depositing full monthly duty. On that basis, the departmental demand built on the contrary method was not sustainable. Duty demands and penalties were set aside, while interest was upheld only to the extent arising from delay in paying the adjusted duty from the due date until payment. en-us Wed, 21 Jan 2015 00:00:00 +0530 Thu, 18 Jun 2015 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260625 Abatement for continuous factory closure under the packing machine duty rules was held to depend on actual machine operation, not on prior payment of duty for the entire month. The Tribunal applied the principle that duty liability is confined to the period of operation, so the assessee could claim abatement without first depositing full monthly duty. On that basis, the departmental demand built on the contrary method was not sustainable. Duty demands and penalties were set aside, while interest was upheld only to the extent arising from delay in paying the adjusted duty from the due date until payment. Case-Laws Central Excise Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260625