https://www.taxtmi.com/caselaws?id=344977 The Tribunal held that the closure of a factory for 15 days, even if spanning across two months, qualifies for abatement under Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010. The decision emphasized that the rule does not require the closure to be within a specific month and rejected the Revenue's argument that the closure must fall within one month to be eligible for abatement. The Tribunal upheld the Commissioner's decision and dismissed the Revenue's appeal, reaffirming that a continuous 15-day closure meets the abatement criteria as per the rule. en-us Wed, 07 Jun 2017 00:00:00 +0530 Fri, 28 Jul 2017 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344977 The Tribunal held that the closure of a factory for 15 days, even if spanning across two months, qualifies for abatement under Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010. The decision emphasized that the rule does not require the closure to be within a specific month and rejected the Revenue's argument that the closure must fall within one month to be eligible for abatement. The Tribunal upheld the Commissioner's decision and dismissed the Revenue's appeal, reaffirming that a continuous 15-day closure meets the abatement criteria as per the rule. Case-Laws Central Excise Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344977