https://www.taxtmi.com/caselaws?id=366279 Where abatement is mandatorily available under the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008, the revenue cannot insist on recovery of the amount adjusted on that account for a part-month operation. The Tribunal noted that the assessee had paid duty for the relevant month after operating the machines only part of the month, and had adjusted the abatement permitted by the Rules. As no material showed that the earlier precedent supporting this view had been overruled, the appellate order setting aside the confirmed demand and penalty was upheld. The demand for alleged short payment and the penalty were therefore unsustainable. en-us Tue, 24 Jul 2018 00:00:00 +0530 Fri, 31 Aug 2018 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366279 Where abatement is mandatorily available under the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008, the revenue cannot insist on recovery of the amount adjusted on that account for a part-month operation. The Tribunal noted that the assessee had paid duty for the relevant month after operating the machines only part of the month, and had adjusted the abatement permitted by the Rules. As no material showed that the earlier precedent supporting this view had been overruled, the appellate order setting aside the confirmed demand and penalty was upheld. The demand for alleged short payment and the penalty were therefore unsustainable. Case-Laws Central Excise Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366279