https://www.taxtmi.com/caselaws?id=368652 Rule 10 of the Pan Masala Packing Machine Rules, 2008 allows proportionate abatement for a continuous non-production period when the factory remains closed and all packing machines are sealed; no further condition of removal or uninstallation can be read into that provision. Rule 6(5), which deals with monthly duty computation by excluding uninstalled and sealed machines, operates in a different field and cannot be imported to restrict abatement under Rule 10. On the stated facts, timely intimation had been given and the machines stood sealed, so the abatement claim was admissible and the Revenue's objection failed. en-us Mon, 06 Aug 2018 00:00:00 +0530 Fri, 12 Oct 2018 08:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368652 Rule 10 of the Pan Masala Packing Machine Rules, 2008 allows proportionate abatement for a continuous non-production period when the factory remains closed and all packing machines are sealed; no further condition of removal or uninstallation can be read into that provision. Rule 6(5), which deals with monthly duty computation by excluding uninstalled and sealed machines, operates in a different field and cannot be imported to restrict abatement under Rule 10. On the stated facts, timely intimation had been given and the machines stood sealed, so the abatement claim was admissible and the Revenue's objection failed. Case-Laws Central Excise Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368652