https://www.taxtmi.com/caselaws?id=376642 Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 provides abatement where notified goods are not manufactured for a continuous period of 15 days or more, subject to intimation and sealing requirements. The commentary explains that, on closure of the factory soon after the rules came into force, duty may be determined proportionately for the period of actual operation. It also states that removal of goods manufactured before sealing does not, by itself, defeat abatement once manufacturing has stopped and the closure-abatement conditions have been substantially complied with. en-us Thu, 28 Feb 2019 00:00:00 +0530 Thu, 14 Mar 2019 08:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376642 Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 provides abatement where notified goods are not manufactured for a continuous period of 15 days or more, subject to intimation and sealing requirements. The commentary explains that, on closure of the factory soon after the rules came into force, duty may be determined proportionately for the period of actual operation. It also states that removal of goods manufactured before sealing does not, by itself, defeat abatement once manufacturing has stopped and the closure-abatement conditions have been substantially complied with. Case-Laws Central Excise Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376642