https://www.taxtmi.com/caselaws?id=348963 Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010 entitled the manufacturer to duty abatement where the factory remained closed for the prescribed period. As the 15-day closure was undisputed, the prior sanction and utilisation of abatement for an earlier month did not defeat the claim for the later closure period. On these facts, the condition for abatement was satisfied, the denial of abatement was unsustainable, and the appeal was allowed with sanction of abatement upheld. en-us Tue, 05 Sep 2017 00:00:00 +0530 Wed, 04 Oct 2017 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348963 Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010 entitled the manufacturer to duty abatement where the factory remained closed for the prescribed period. As the 15-day closure was undisputed, the prior sanction and utilisation of abatement for an earlier month did not defeat the claim for the later closure period. On these facts, the condition for abatement was satisfied, the denial of abatement was unsustainable, and the appeal was allowed with sanction of abatement upheld. Case-Laws Central Excise Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348963