https://www.taxtmi.com/caselaws?id=331103 The Tribunal allowed the appellant's abatement claim under Rule 10 of the Chewing Tobacco Rules for the period of factory closure, despite partial reopening. Emphasizing the requirement of factory closure for abatement eligibility, the Tribunal directed the adjudicating authority to quantify and grant the abatement for the specified closed period. The decision highlighted the importance of meeting all Rule 10 conditions for abatement entitlement and referenced a prior decision to support its ruling, ultimately upholding the appellant's claim against the Revenue's objections. en-us Tue, 19 Jul 2016 00:00:00 +0530 Sat, 11 Feb 2017 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331103 The Tribunal allowed the appellant's abatement claim under Rule 10 of the Chewing Tobacco Rules for the period of factory closure, despite partial reopening. Emphasizing the requirement of factory closure for abatement eligibility, the Tribunal directed the adjudicating authority to quantify and grant the abatement for the specified closed period. The decision highlighted the importance of meeting all Rule 10 conditions for abatement entitlement and referenced a prior decision to support its ruling, ultimately upholding the appellant's claim against the Revenue's objections. Case-Laws Central Excise Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331103