https://www.taxtmi.com/caselaws?id=267893 Under the Pan Masala Packing Machines capacity-based duty scheme, the operative position is that a manufacturer closing and later resuming operations need not be denied abatement merely because the full month's duty was not first paid in advance. The provisions on advance payment, closure and abatement are to be read harmoniously, and payment of duty for the actual working period within the prescribed time is treated as sufficient. Any departure from the prescribed sequence may attract interest, but it does not by itself justify of the substantive abatement benefit. en-us Wed, 13 May 2015 00:00:00 +0530 Tue, 17 Nov 2015 05:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267893 Under the Pan Masala Packing Machines capacity-based duty scheme, the operative position is that a manufacturer closing and later resuming operations need not be denied abatement merely because the full month's duty was not first paid in advance. The provisions on advance payment, closure and abatement are to be read harmoniously, and payment of duty for the actual working period within the prescribed time is treated as sufficient. Any departure from the prescribed sequence may attract interest, but it does not by itself justify of the substantive abatement benefit. Case-Laws Central Excise Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267893