https://www.taxtmi.com/caselaws?id=190477 The Tribunal ruled in favor of the appellant, setting aside the denial of abatement of duty for the closure period due to a breakdown of machinery. Despite the lack of a 3-day notice as required under normal circumstances, the Tribunal emphasized the importance of promptly informing the Revenue to prevent illicit activities. The appellant's compliance with sealing the machine without delay led to the decision in their favor, directing the Revenue to refund the duty with interest within 45 days. The ruling recognized the practical challenges in cases of breakdown and the need for immediate action, ultimately allowing the appeal. en-us Wed, 10 Feb 2016 00:00:00 +0530 Fri, 17 Feb 2017 07:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190477 The Tribunal ruled in favor of the appellant, setting aside the denial of abatement of duty for the closure period due to a breakdown of machinery. Despite the lack of a 3-day notice as required under normal circumstances, the Tribunal emphasized the importance of promptly informing the Revenue to prevent illicit activities. The appellant's compliance with sealing the machine without delay led to the decision in their favor, directing the Revenue to refund the duty with interest within 45 days. The ruling recognized the practical challenges in cases of breakdown and the need for immediate action, ultimately allowing the appeal. Case-Laws Central Excise Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190477