https://www.taxtmi.com/caselaws?id=373736 Under the monthly duty scheme for packing machines, the general levy must be read with the specific recalculation and abatement provisions. Where manufacture under a retail sale price begins or ends during the month, the fourth proviso to Rule 9 qualifies the monthly computation, so duty is payable only for the actual operating period on a pro rata basis, not for the full month. Where machines are sealed or the factory is partially closed and the statutory conditions for abatement are satisfied, suo motu proportionate abatement is permissible without first paying full duty. On that basis, the demand, interest, and penalty were held unsustainable. en-us Thu, 15 Nov 2018 00:00:00 +0530 Sat, 19 Jan 2019 07:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373736 Under the monthly duty scheme for packing machines, the general levy must be read with the specific recalculation and abatement provisions. Where manufacture under a retail sale price begins or ends during the month, the fourth proviso to Rule 9 qualifies the monthly computation, so duty is payable only for the actual operating period on a pro rata basis, not for the full month. Where machines are sealed or the factory is partially closed and the statutory conditions for abatement are satisfied, suo motu proportionate abatement is permissible without first paying full duty. On that basis, the demand, interest, and penalty were held unsustainable. Case-Laws Central Excise Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373736