https://www.taxtmi.com/caselaws?id=752751 CESTAT Ahmedabad allowed the appeal regarding abatement claim for factory closure from 17.10.2014 to 31.10.2014. The tribunal held that Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules uses the word "may" regarding clearing goods within first two days of closure, indicating it's optional facility for pending dispatch orders, not mandatory clearance of all manufactured stock. Since appellant fulfilled Rule 10 conditions, they were entitled to duty abatement during manufacturing closure period. The impugned order was set aside. en-us Wed, 15 May 2024 00:00:00 +0530 Fri, 17 May 2024 08:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752751 CESTAT Ahmedabad allowed the appeal regarding abatement claim for factory closure from 17.10.2014 to 31.10.2014. The tribunal held that Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules uses the word "may" regarding clearing goods within first two days of closure, indicating it's optional facility for pending dispatch orders, not mandatory clearance of all manufactured stock. Since appellant fulfilled Rule 10 conditions, they were entitled to duty abatement during manufacturing closure period. The impugned order was set aside. Case-Laws Central Excise Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752751