https://www.taxtmi.com/caselaws?id=351883 Invalid service of an appellate order on a person who was not the authorised representative cannot start limitation against the assessee; limitation runs from actual receipt by the proper representative, and a short delay may be condoned on that basis. Under the Pan Masala Packing Machines Rules, abatement of duty depends on a continuous closure of the factory for 15 days or more, and the period is assessed as one uninterrupted span rather than broken by calendar months. A factory closure continuing for 85 days therefore supported abatement for the disputed April period, and the disallowance of duty adjustment was unsustainable. en-us Thu, 23 Nov 2017 00:00:00 +0530 Tue, 02 Jan 2018 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351883 Invalid service of an appellate order on a person who was not the authorised representative cannot start limitation against the assessee; limitation runs from actual receipt by the proper representative, and a short delay may be condoned on that basis. Under the Pan Masala Packing Machines Rules, abatement of duty depends on a continuous closure of the factory for 15 days or more, and the period is assessed as one uninterrupted span rather than broken by calendar months. A factory closure continuing for 85 days therefore supported abatement for the disputed April period, and the disallowance of duty adjustment was unsustainable. Case-Laws Central Excise Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351883