https://www.taxtmi.com/caselaws?id=351513 Abatement under Rule 10 of the Pan Masala Machines (Capacity Determination and Collection of Duty) Rules, 2008 cannot be denied merely because advance intimation for sealing the packing machine was treated as short by counting the three working days rigidly. Where the intimation was filed before the claimed abatement period and the machine was in fact sealed by the department, the rule is to be applied practically. The date of intimation is counted for the three-day period if it falls on a working day, and relief is not defeated on a technical objection once sealing has occurred. en-us Wed, 15 Nov 2017 00:00:00 +0530 Tue, 12 Dec 2017 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351513 Abatement under Rule 10 of the Pan Masala Machines (Capacity Determination and Collection of Duty) Rules, 2008 cannot be denied merely because advance intimation for sealing the packing machine was treated as short by counting the three working days rigidly. Where the intimation was filed before the claimed abatement period and the machine was in fact sealed by the department, the rule is to be applied practically. The date of intimation is counted for the three-day period if it falls on a working day, and relief is not defeated on a technical objection once sealing has occurred. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351513