https://www.taxtmi.com/caselaws?id=443018 The Tribunal ruled in favor of the appellant, stating that duty should be paid on a pro-rata basis for the days when production occurred, allowing for abatement on non-production days. It clarified that manufacturers can avail abatement without filing a formal application, as long as they inform the relevant authorities. The Tribunal emphasized that previous decisions and Board circulars are not binding if they conflict with statutory provisions. The Tribunal upheld the appellant's compliance with the rules and dismissed the revenue's appeal, confirming the duty calculation method for the specific case. en-us Mon, 11 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443018 The Tribunal ruled in favor of the appellant, stating that duty should be paid on a pro-rata basis for the days when production occurred, allowing for abatement on non-production days. It clarified that manufacturers can avail abatement without filing a formal application, as long as they inform the relevant authorities. The Tribunal emphasized that previous decisions and Board circulars are not binding if they conflict with statutory provisions. The Tribunal upheld the appellant's compliance with the rules and dismissed the revenue's appeal, confirming the duty calculation method for the specific case. Case-Laws Central Excise Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443018