https://www.taxtmi.com/highlights?id=58024 Abatement of duty - closure of the production activity at the unit was not for a continuous period exceeding 15 days - In absence of any allegations by the department and any material on record suggesting that despite sealing the assessee operated the machine, it would not be permissible to withhold the abatement of duty only on the ground that the Superintendent of Central Excise did not draw proper proceedings and did not elaborately record that the sealing was done in such a manner that the machine could not be operated. - HC en-us Wed, 19 May 2021 13:06:12 +0530 Wed, 19 May 2021 13:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58024 Abatement of duty - closure of the production activity at the unit was not for a continuous period exceeding 15 days - In absence of any allegations by the department and any material on record suggesting that despite sealing the assessee operated the machine, it would not be permissible to withhold the abatement of duty only on the ground that the Superintendent of Central Excise did not draw proper proceedings and did not elaborately record that the sealing was done in such a manner that the machine could not be operated. - HC Highlights Central Excise Wed, 19 May 2021 13:06:12 +0530 https://www.taxtmi.com/highlights?id=58024