https://www.taxtmi.com/caselaws?id=267554 Rule 10 of the Pan Masala Packaging Machines Rules allows abatement when notified goods are not produced during a continuous closure of fifteen days or more, provided prior intimation is given and the machines are sealed. Where the factory remained sealed and there was no production from 16.04.2013 to 15.05.2013, the closure period could be considered for abatement even though an earlier claim for part of that period had already been filed and allowed. Delayed payment of duty for May did not defeat abatement, because the rule does not make payment by the due date a condition precedent; the only consequence of delay is interest under Rule 9. The notice requirement was also treated as satisfied. en-us Thu, 10 Sep 2015 00:00:00 +0530 Mon, 09 Nov 2015 15:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267554 Rule 10 of the Pan Masala Packaging Machines Rules allows abatement when notified goods are not produced during a continuous closure of fifteen days or more, provided prior intimation is given and the machines are sealed. Where the factory remained sealed and there was no production from 16.04.2013 to 15.05.2013, the closure period could be considered for abatement even though an earlier claim for part of that period had already been filed and allowed. Delayed payment of duty for May did not defeat abatement, because the rule does not make payment by the due date a condition precedent; the only consequence of delay is interest under Rule 9. The notice requirement was also treated as satisfied. Case-Laws Central Excise Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267554