https://www.taxtmi.com/caselaws?id=183473 Interest under the excise packing-machines framework was held not payable where the factory remained closed for a continuous period, abatement was granted on the manufacturer's declaration, and duty was paid immediately when production resumed. The relevant payment mechanism had to be read with the abatement provision, so advance payment for a full month did not apply in the same way as in a month of continuous operation. As the duty was not shown to have remained unpaid after it became due, the compensatory interest provision could not be invoked, and the interest demand was set aside. en-us Fri, 03 Jul 2015 00:00:00 +0530 Tue, 14 Feb 2017 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183473 Interest under the excise packing-machines framework was held not payable where the factory remained closed for a continuous period, abatement was granted on the manufacturer's declaration, and duty was paid immediately when production resumed. The relevant payment mechanism had to be read with the abatement provision, so advance payment for a full month did not apply in the same way as in a month of continuous operation. As the duty was not shown to have remained unpaid after it became due, the compensatory interest provision could not be invoked, and the interest demand was set aside. Case-Laws Central Excise Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183473