https://www.taxtmi.com/caselaws?id=407726 The High Court allowed the appeals challenging the denial of abatement claims for specific periods related to the manufacturing of Jarda Scented Tobacco. The Court held that the lack of explicit language in the sealing order should not penalize the appellant, especially without evidence of machine operation during the sealed period. It was determined that the benefit of abatement should not be denied due to procedural shortcomings by the Excise Superintendent. Consequently, the department was directed to grant the abatement, reversing the Tribunal's decision. en-us Mon, 17 May 2021 00:00:00 +0530 Thu, 21 Oct 2021 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407726 The High Court allowed the appeals challenging the denial of abatement claims for specific periods related to the manufacturing of Jarda Scented Tobacco. The Court held that the lack of explicit language in the sealing order should not penalize the appellant, especially without evidence of machine operation during the sealed period. It was determined that the benefit of abatement should not be denied due to procedural shortcomings by the Excise Superintendent. Consequently, the department was directed to grant the abatement, reversing the Tribunal's decision. Case-Laws Central Excise Mon, 17 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407726