https://www.taxtmi.com/caselaws?id=761626 The HC ruled in favor of the Assessee, affirming their entitlement to abatement under Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. The Court concluded that the continuous closure period of 15 days or more need not be confined to a single calendar month, dismissing the Revenue's appeal. The judgment emphasized the importance of meeting Rule 10 conditions, including prior intimation to authorities, for excise duty abatement claims. en-us Tue, 05 Nov 2024 00:00:00 +0530 Thu, 14 Nov 2024 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761626 The HC ruled in favor of the Assessee, affirming their entitlement to abatement under Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. The Court concluded that the continuous closure period of 15 days or more need not be confined to a single calendar month, dismissing the Revenue's appeal. The judgment emphasized the importance of meeting Rule 10 conditions, including prior intimation to authorities, for excise duty abatement claims. Case-Laws Central Excise Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761626