https://www.taxtmi.com/caselaws?id=350871 Rule 9 of the Tobacco Packing Machines Rules, 2010 governs payment of duty on notified goods, while Rule 10 allows abatement where production remains suspended for a continuous period of 15 days or more, subject to the prescribed intimation. On the admitted facts of partial factory closure in April 2012 and recommencement of production on 16 April 2012, harmonious reading of the two rules supported proportionate duty payment and suo motu abatement. The contemporaneous knowledge of the Revenue through the panchnama also supported compliance with the scheme. The view that Rule 10 was violated, and the consequential interest demand, was held unsustainable. en-us Tue, 21 Mar 2017 00:00:00 +0530 Wed, 15 Nov 2017 08:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350871 Rule 9 of the Tobacco Packing Machines Rules, 2010 governs payment of duty on notified goods, while Rule 10 allows abatement where production remains suspended for a continuous period of 15 days or more, subject to the prescribed intimation. On the admitted facts of partial factory closure in April 2012 and recommencement of production on 16 April 2012, harmonious reading of the two rules supported proportionate duty payment and suo motu abatement. The contemporaneous knowledge of the Revenue through the panchnama also supported compliance with the scheme. The view that Rule 10 was violated, and the consequential interest demand, was held unsustainable. Case-Laws Central Excise Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350871