https://www.taxtmi.com/caselaws?id=267510 Rule 10 of the Pan Masala Packing Machines Rules, read with section 3A(3) of the Central Excise Act, recognises proportionate abatement of duty where notified goods are not produced for a continuous period of fifteen days or more, subject to prescribed conditions. When the manufacturer gives the required prior intimation, the packing machines are sealed, and the adjusted amount does not exceed the admissible abatement, the duty reduction may be given effect to by self-computation in the succeeding month. The provision does not require a separate abatement order, and the cited circular did not add such a requirement. Abatement is treated as a reduction or diminution of duty, not a refund. en-us Thu, 01 Oct 2015 00:00:00 +0530 Sat, 07 May 2016 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267510 Rule 10 of the Pan Masala Packing Machines Rules, read with section 3A(3) of the Central Excise Act, recognises proportionate abatement of duty where notified goods are not produced for a continuous period of fifteen days or more, subject to prescribed conditions. When the manufacturer gives the required prior intimation, the packing machines are sealed, and the adjusted amount does not exceed the admissible abatement, the duty reduction may be given effect to by self-computation in the succeeding month. The provision does not require a separate abatement order, and the cited circular did not add such a requirement. Abatement is treated as a reduction or diminution of duty, not a refund. Case-Laws Central Excise Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267510