https://www.taxtmi.com/caselaws?id=363802 Where an assessee under the Pan Masala Packing Machine (Capacity Determination & Collection of Duty) Rules, 2008 satisfies the statutory conditions for abatement due to continuous closure of the factory for 15 days or more, suo motu adjustment of the abatement amount under Rule 10 is permissible. Prior sanction of the jurisdictional authority is not required before making the adjustment, and the Revenue cannot recover the amount so adjusted. The abatement claim is independent of annual capacity determination under the capacity rules. en-us Wed, 31 Jan 2018 00:00:00 +0530 Thu, 19 Jul 2018 06:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363802 Where an assessee under the Pan Masala Packing Machine (Capacity Determination & Collection of Duty) Rules, 2008 satisfies the statutory conditions for abatement due to continuous closure of the factory for 15 days or more, suo motu adjustment of the abatement amount under Rule 10 is permissible. Prior sanction of the jurisdictional authority is not required before making the adjustment, and the Revenue cannot recover the amount so adjusted. The abatement claim is independent of annual capacity determination under the capacity rules. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363802