https://www.taxtmi.com/caselaws?id=438919 Rule 10 of the 2010 Rules allows abatement of duty when a factory does not produce the notified goods during a continuous period of fifteen days or more, subject to prescribed conditions. The text states that the relevant remand was limited to verifying the actual closure period, and the Principal Commissioner found on departmental sealing and unsealing records, as well as the show cause notice, that the factory had remained closed for at least fifteen continuous days in each month. On that factual basis, the legal consequence under rule 10 followed, and the demand could not be sustained because abatement could not be denied on a narrow reading of the remand direction. en-us Tue, 23 May 2023 00:00:00 +0530 Tue, 13 Jun 2023 09:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438919 Rule 10 of the 2010 Rules allows abatement of duty when a factory does not produce the notified goods during a continuous period of fifteen days or more, subject to prescribed conditions. The text states that the relevant remand was limited to verifying the actual closure period, and the Principal Commissioner found on departmental sealing and unsealing records, as well as the show cause notice, that the factory had remained closed for at least fifteen continuous days in each month. On that factual basis, the legal consequence under rule 10 followed, and the demand could not be sustained because abatement could not be denied on a narrow reading of the remand direction. Case-Laws Central Excise Tue, 23 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438919