https://www.taxtmi.com/caselaws?id=363879 Under Rule 10 of the Pan Masala Packaging Machines (Capacity Determination and Collection of Duty) Rules, 2008, abatement depends on continuous closure of the factory for not less than 15 days and satisfaction of the remaining statutory conditions. The closure period is not restricted to a single calendar month merely because duty is assessed and paid month-wise. If the closure is uninterrupted and meets the minimum statutory period, it may extend across more than one month, and abatement remains available. The Revenue's challenge therefore failed, and the assessee's claim for abatement and consequential relief was upheld. en-us Mon, 27 Nov 2017 00:00:00 +0530 Fri, 20 Jul 2018 05:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363879 Under Rule 10 of the Pan Masala Packaging Machines (Capacity Determination and Collection of Duty) Rules, 2008, abatement depends on continuous closure of the factory for not less than 15 days and satisfaction of the remaining statutory conditions. The closure period is not restricted to a single calendar month merely because duty is assessed and paid month-wise. If the closure is uninterrupted and meets the minimum statutory period, it may extend across more than one month, and abatement remains available. The Revenue's challenge therefore failed, and the assessee's claim for abatement and consequential relief was upheld. Case-Laws Central Excise Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363879