https://www.taxtmi.com/caselaws?id=351393 Under the special monthly duty scheme for chewing tobacco packing machines, duty on new machines installed during a month was treated proportionately to the period of actual operation where proportionate duty had already been paid, and not on a basis that ignored the limited working period. The Tribunal also held that where the factory remained closed for more than 15 days, Rule 10 allowed abatement for the closed period and duty could not be demanded for those days. Reading the rules harmoniously, it sustained the restriction of the demand and dismissed both sides' appeals. en-us Thu, 02 Nov 2017 00:00:00 +0530 Mon, 18 Dec 2017 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351393 Under the special monthly duty scheme for chewing tobacco packing machines, duty on new machines installed during a month was treated proportionately to the period of actual operation where proportionate duty had already been paid, and not on a basis that ignored the limited working period. The Tribunal also held that where the factory remained closed for more than 15 days, Rule 10 allowed abatement for the closed period and duty could not be demanded for those days. Reading the rules harmoniously, it sustained the restriction of the demand and dismissed both sides' appeals. Case-Laws Central Excise Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351393