https://www.taxtmi.com/caselaws?id=448582 Proportionate abatement under Rule 10 of the Pan Masala Packing Machines Rules applies when notified goods are not produced for the qualifying continuous period and the packing machine remains sealed after advance intimation; on those facts, duty cannot be denied merely because monthly duty was paid or earlier goods were cleared, so the duty demand with interest for the abatement period was unsustainable. Separate penalty under Rule 27 of the Central Excise Rules may still be imposed where goods manufactured earlier are cleared during the closure period, as that amounts to a procedural lapse, so the penalty was sustained. en-us Mon, 22 Jan 2024 00:00:00 +0530 Wed, 24 Jan 2024 07:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448582 Proportionate abatement under Rule 10 of the Pan Masala Packing Machines Rules applies when notified goods are not produced for the qualifying continuous period and the packing machine remains sealed after advance intimation; on those facts, duty cannot be denied merely because monthly duty was paid or earlier goods were cleared, so the duty demand with interest for the abatement period was unsustainable. Separate penalty under Rule 27 of the Central Excise Rules may still be imposed where goods manufactured earlier are cleared during the closure period, as that amounts to a procedural lapse, so the penalty was sustained. Case-Laws Central Excise Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448582