2012 (12) TMI 380

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....None, for the Respondent. [Order[. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. In as much as the issue in all the three appeals is identical, a common order is being passed. 2. The issue is the abatement of duty in terms of the proviso 1 of Rule 10 of the Pan Masala Packing Machines (Capacity of Determination and Collection....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s excluded from the total non-working days, the period of closure would come to 14 days only and no abatement would be available. It further stands submitted by the Revenue as under :- "... the proper officer was found intact during the entire period for which abatement was claimed by the party. That the adjudicating authority while sanctioning the abatement claim of the party wrongly cal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red in the notification is the day of 24 hours. It is the day of production, day of duty, day of work or simply a working day. Day is a unit of time and consists of 24 hours. Its duration defer from person to person and situation to situation. It not necessarily starts from 00.00 hours, it may start as per the time prescribed by norms and regulation applicable in the trade and different private an....