https://www.taxtmi.com/caselaws?id=378696 Rule 10 of the Pan Masala Packing Machines Rules, 2008 allows abatement where a machine remains non-operative after three working days' prior intimation and departmental sealing or uninstallation. The central interpretive issue was whether "three working days" refers to the Central Excise office's schedule or the assessee's factory working days. The reasoning accepted the latter: the term must be read in the context of the manufacturing establishment's operations. As the factory worked six days a week and the intimation was given on Friday, followed by Saturday and Monday, the procedural requirement was treated as satisfied. Since sealing and uninstallation were not disputed, the assessee was entitled to abatement/refund. en-us Wed, 08 Aug 2018 00:00:00 +0530 Sat, 20 Apr 2019 09:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378696 Rule 10 of the Pan Masala Packing Machines Rules, 2008 allows abatement where a machine remains non-operative after three working days' prior intimation and departmental sealing or uninstallation. The central interpretive issue was whether "three working days" refers to the Central Excise office's schedule or the assessee's factory working days. The reasoning accepted the latter: the term must be read in the context of the manufacturing establishment's operations. As the factory worked six days a week and the intimation was given on Friday, followed by Saturday and Monday, the procedural requirement was treated as satisfied. Since sealing and uninstallation were not disputed, the assessee was entitled to abatement/refund. Case-Laws Central Excise Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378696