https://www.taxtmi.com/caselaws?id=355145 The appellate authority upheld the lower authorities' decisions, dismissing the Revenue's appeals and affirming the Respondent's entitlement to abatement under Rule 10 of the regulations. The judgment emphasized the importance of informing the Department about machine closures exceeding 15 days and recognized the business prerogative in suspending production without questioning the rationale. The Respondent's compliance with machine specifications was confirmed, and the closure period met the eligibility criteria for abatement, leading to the rejection of claims of deceptive practices. 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 The appellate authority upheld the lower authorities' decisions, dismissing the Revenue's appeals and affirming the Respondent's entitlement to abatement under Rule 10 of the regulations. The judgment emphasized the importance of informing the Department about machine closures exceeding 15 days and recognized the business prerogative in suspending production without questioning the rationale. The Respondent's compliance with machine specifications was confirmed, and the closure period met the eligibility criteria for abatement, leading to the rejection of claims of deceptive practices. Case-Laws Central Excise Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355145