https://www.taxtmi.com/caselaws?id=358653 The Tribunal upheld the impugned Order-in-Original, dismissing the appeal by the assessee-Appellants regarding Central Excise Duty calculation. The decision emphasized that abatement under Rule 10 was inapplicable as the factory-wide closure requirement was not met. Therefore, duty payment for all installed machines, regardless of operational status, was upheld, as no specific provision allowed pro-rata calculation for sealed machines. en-us Mon, 16 Apr 2018 00:00:00 +0530 Sat, 02 Mar 2019 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358653 The Tribunal upheld the impugned Order-in-Original, dismissing the appeal by the assessee-Appellants regarding Central Excise Duty calculation. The decision emphasized that abatement under Rule 10 was inapplicable as the factory-wide closure requirement was not met. Therefore, duty payment for all installed machines, regardless of operational status, was upheld, as no specific provision allowed pro-rata calculation for sealed machines. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358653