2013 (1) TMI 558

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....sue involved in the appeal is regarding interpretation of Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty), Rules, 2008, which is reproduced below :- "RULE 10. Abatement in case of non-production of goods. - In case a factory did not produce the notified goods during any continuous period of fifteen days or more, the duty calculated on a proportionate basis shall be abated in respect of such period provided the manufacturer of such goods files an intimation to this effect with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, [at least three working days] prior to the commencement of s....

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....five pouch packing machine were de-sealed and remaining machines were de-sealed on 14th April 2011 for production of Gutkha. For the month of April 2011, the respondent deposited excise duty of Rs. 3,12,50,000/-, Rs. 87,50,000/- and  Rs. 1,00,00,000/- on 5th April 2011, 25th April 2011 and 27th April 2011. The respondent assessee vide letter dated 23rd May 2011 applied for abatement of excise duty of Rs. 83,33,333/- in respect of first 5 days of April 2011 under Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty), Rules, 2008 on the ground that during said period no production took place in the factory and aforesaid 5 days of April 2011 were part of continuous 36 days during which no production had ta....