https://www.taxtmi.com/caselaws?id=765305 Under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, abatement is available on a proportionate basis when notified goods are not produced for the prescribed period and the statutory conditions are met. The assessee had given the required intimation, the packing machines were sealed and de-sealed by the department, and production occurred only during the operative period. Duty could not be demanded for the non-operational period merely on the basis that full monthly duty was otherwise payable, because the scheme contemplates levy only for operational days once abatement conditions are satisfied. The demand for the idle period was therefore unsustainable, and proportionate abatement was allowable. en-us Fri, 24 Jan 2025 00:00:00 +0530 Thu, 30 Jan 2025 08:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765305 Under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, abatement is available on a proportionate basis when notified goods are not produced for the prescribed period and the statutory conditions are met. The assessee had given the required intimation, the packing machines were sealed and de-sealed by the department, and production occurred only during the operative period. Duty could not be demanded for the non-operational period merely on the basis that full monthly duty was otherwise payable, because the scheme contemplates levy only for operational days once abatement conditions are satisfied. The demand for the idle period was therefore unsustainable, and proportionate abatement was allowable. Case-Laws Central Excise Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765305