https://www.taxtmi.com/caselaws?id=355145 Abatement of duty under the packing machine rules is available where the statutory condition of continuous non-production for the prescribed period is met and the department is informed in advance. Supervision by jurisdictional officers during sealing and re-installation, together with certification that no notified goods were manufactured or removed beyond the recorded period, supports the claim. A mere absence of disclosed reasons for closure has no statutory basis, and minor defects in Form-I particulars do not justify denial of the substantive abatement benefit; at most, they may attract penalty. en-us Wed, 27 Dec 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355145 Abatement of duty under the packing machine rules is available where the statutory condition of continuous non-production for the prescribed period is met and the department is informed in advance. Supervision by jurisdictional officers during sealing and re-installation, together with certification that no notified goods were manufactured or removed beyond the recorded period, supports the claim. A mere absence of disclosed reasons for closure has no statutory basis, and minor defects in Form-I particulars do not justify denial of the substantive abatement benefit; at most, they may attract penalty. Case-Laws Central Excise Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355145