https://www.taxtmi.com/caselaws?id=354968 The first proviso to Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 was interpreted in light of Section 3A(3) of the Central Excise Act, 1944. The proviso could not be read so broadly as to deny abatement merely because non-notified goods were cleared during the relevant period, since that would extend the rule beyond the statutory scheme applicable to notified goods. On that construction, clearance of non-notified goods did not by itself bar abatement, and the appellants were held entitled to the relief. en-us Tue, 26 Dec 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354968 The first proviso to Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 was interpreted in light of Section 3A(3) of the Central Excise Act, 1944. The proviso could not be read so broadly as to deny abatement merely because non-notified goods were cleared during the relevant period, since that would extend the rule beyond the statutory scheme applicable to notified goods. On that construction, clearance of non-notified goods did not by itself bar abatement, and the appellants were held entitled to the relief. Case-Laws Central Excise Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354968