https://www.taxtmi.com/caselaws?id=443748 Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 provides proportionate abatement where notified goods are not produced for a continuous period of fifteen days or more, provided prior intimation is given and the machines are sealed under departmental supervision. The assessee had complied with these conditions, and the record showed that the machines remained non-operational during the sealed period. The rule does not require full monthly duty to be paid first as a condition for claiming abatement. Consistent with the cited High Court view, the scheme treats abatement as a reduction in duty, not a refund, so duty may be computed only for the period of actual operation once the rule conditions are met. en-us Wed, 25 Jan 2023 00:00:00 +0530 Sat, 30 Sep 2023 08:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443748 Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 provides proportionate abatement where notified goods are not produced for a continuous period of fifteen days or more, provided prior intimation is given and the machines are sealed under departmental supervision. The assessee had complied with these conditions, and the record showed that the machines remained non-operational during the sealed period. The rule does not require full monthly duty to be paid first as a condition for claiming abatement. Consistent with the cited High Court view, the scheme treats abatement as a reduction in duty, not a refund, so duty may be computed only for the period of actual operation once the rule conditions are met. Case-Laws Central Excise Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443748