https://www.taxtmi.com/caselaws?id=344001 Under the compounded levy scheme for pan masala packing machines, Rule 10 permits proportionate abatement where production is suspended for a continuous period of fifteen days or more after due intimation and sealing of machines. Reading Rules 9 and 10 together, the assessee was not required to first pay the full monthly duty and then seek refund or adjustment; where the unit remained closed, duty could be computed only for the actual operating period. Any delay in discharge attracted interest, but not a requirement to pay the full month's duty upfront. The demand based on that incorrect assumption was unsustainable, and the confirmed duty demand and penalties could not be sustained. en-us Fri, 02 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344001 Under the compounded levy scheme for pan masala packing machines, Rule 10 permits proportionate abatement where production is suspended for a continuous period of fifteen days or more after due intimation and sealing of machines. Reading Rules 9 and 10 together, the assessee was not required to first pay the full monthly duty and then seek refund or adjustment; where the unit remained closed, duty could be computed only for the actual operating period. Any delay in discharge attracted interest, but not a requirement to pay the full month's duty upfront. The demand based on that incorrect assumption was unsustainable, and the confirmed duty demand and penalties could not be sustained. Case-Laws Central Excise Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344001