https://www.taxtmi.com/caselaws?id=179553 Abatement of duty under Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010 is available only on complete suspension of manufacture of the notified goods for a continuous period of fifteen days or more, with prior intimation and sealing of all packing machines so they cannot be operated during the stoppage period. Stopping only one machine or one line of production, while other notified goods continue to be manufactured or cleared, does not satisfy the rule. Under the capacity-based levy scheme in Section 3A(1) of the Central Excise Act, the abatement provision is confined to total cessation of the relevant manufacturing activity. en-us Mon, 16 Mar 2015 00:00:00 +0530 Fri, 04 Mar 2016 10:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179553 Abatement of duty under Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010 is available only on complete suspension of manufacture of the notified goods for a continuous period of fifteen days or more, with prior intimation and sealing of all packing machines so they cannot be operated during the stoppage period. Stopping only one machine or one line of production, while other notified goods continue to be manufactured or cleared, does not satisfy the rule. Under the capacity-based levy scheme in Section 3A(1) of the Central Excise Act, the abatement provision is confined to total cessation of the relevant manufacturing activity. Case-Laws Central Excise Mon, 16 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179553