https://www.taxtmi.com/caselaws?id=266806 The Tribunal set aside the order rejecting the appellant's claim of abatement under the Pan Masala Packing Machines Rules, 2008. It was found that the appellant had timely intimated the closure of production to the Assistant Commissioner, supported by evidence of a fax sent on 30.08.2013. Despite challenges from the Revenue, the Tribunal determined that the intimation was received on time, as indicated by the sealing of machines on 3.09.2013. The decision underscored the significance of factual evidence over assumptions, leading to a favorable outcome for the appellant with directions for consequential relief. en-us Thu, 17 Sep 2015 00:00:00 +0530 Sat, 24 Oct 2015 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266806 The Tribunal set aside the order rejecting the appellant's claim of abatement under the Pan Masala Packing Machines Rules, 2008. It was found that the appellant had timely intimated the closure of production to the Assistant Commissioner, supported by evidence of a fax sent on 30.08.2013. Despite challenges from the Revenue, the Tribunal determined that the intimation was received on time, as indicated by the sealing of machines on 3.09.2013. The decision underscored the significance of factual evidence over assumptions, leading to a favorable outcome for the appellant with directions for consequential relief. Case-Laws Central Excise Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266806