https://www.taxtmi.com/caselaws?id=262108 The Tribunal held that the manufacturer could avail the benefit of abatement of duty suo motu under Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules 2010 by reducing duty proportionately for non-production periods upon filing the required intimation. It was clarified that the abatement did not require following the refund procedure under Section 11B of the Central Excise Act, 1944. The interpretation of "shall be abated" in Rule 10 allowed manufacturers to independently claim abatement for non-production periods without being tied to the determination of annual production capacity under Rule 6(2). The appeals were allowed, granting the appellants the right to abatement. en-us Wed, 22 Jul 2015 00:00:00 +0530 Sat, 01 Aug 2015 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262108 The Tribunal held that the manufacturer could avail the benefit of abatement of duty suo motu under Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules 2010 by reducing duty proportionately for non-production periods upon filing the required intimation. It was clarified that the abatement did not require following the refund procedure under Section 11B of the Central Excise Act, 1944. The interpretation of "shall be abated" in Rule 10 allowed manufacturers to independently claim abatement for non-production periods without being tied to the determination of annual production capacity under Rule 6(2). The appeals were allowed, granting the appellants the right to abatement. Case-Laws Central Excise Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262108