https://www.taxtmi.com/caselaws?id=308965 Under the compounded levy regime for chewing tobacco, abatement of duty is available for the period a factory remains closed and the machines are sealed, and prior payment of duty for the whole month is not a condition precedent to that relief. The entitlement, however, depends on a factual determination of the actual closure period. Because the record did not clearly establish the period during which all machines remained closed, the claim required fresh verification and the matter was remanded for factual examination and a new decision. en-us Fri, 22 Sep 2017 00:00:00 +0530 Thu, 03 Aug 2023 21:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308965 Under the compounded levy regime for chewing tobacco, abatement of duty is available for the period a factory remains closed and the machines are sealed, and prior payment of duty for the whole month is not a condition precedent to that relief. The entitlement, however, depends on a factual determination of the actual closure period. Because the record did not clearly establish the period during which all machines remained closed, the claim required fresh verification and the matter was remanded for factual examination and a new decision. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308965