https://www.taxtmi.com/caselaws?id=343597 Abatement under the Pan Masala Packaging Machines Rules, 2008 is described as available on a pro rata basis for the days the factory actually remained closed and the machines were sealed. The text states that requiring prior payment of the full monthly duty before relief would defeat the scheme of the rules and make the pro rata mechanism redundant. It further notes that abatement should not be denied merely because the relief was adjusted while paying duty for the succeeding month; the closure period remained eligible for abatement. en-us Fri, 05 May 2017 00:00:00 +0530 Mon, 29 May 2017 08:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343597 Abatement under the Pan Masala Packaging Machines Rules, 2008 is described as available on a pro rata basis for the days the factory actually remained closed and the machines were sealed. The text states that requiring prior payment of the full monthly duty before relief would defeat the scheme of the rules and make the pro rata mechanism redundant. It further notes that abatement should not be denied merely because the relief was adjusted while paying duty for the succeeding month; the closure period remained eligible for abatement. Case-Laws Central Excise Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343597