https://www.taxtmi.com/highlights?id=80337 Appellant eligible for abatement without prior payment of duty for period when machine under closure. As per Rule 10 of Pan Masala Packaging Machine Rules, 2008, and CESTAT precedents, abatement claimable sans duty payment for closure period. Demand of duty unsustainable, impugned orders set aside, appeal allowed. en-us Mon, 12 Aug 2024 08:24:04 +0530 Mon, 12 Aug 2024 08:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80337 Appellant eligible for abatement without prior payment of duty for period when machine under closure. As per Rule 10 of Pan Masala Packaging Machine Rules, 2008, and CESTAT precedents, abatement claimable sans duty payment for closure period. Demand of duty unsustainable, impugned orders set aside, appeal allowed. Highlights Central Excise Mon, 12 Aug 2024 08:24:04 +0530 https://www.taxtmi.com/highlights?id=80337