2013 (9) TMI 771

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....espondent : Ratnesh Chandra ORDER Both the appeals have been filed by the department under Section 35-G of the Central Excise Act, 1944 against the Orders No.1057/2011; A/1187-1188/2012- Ex (DB) dated 21.12.2011 & 26.09.2012 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'CESTAT'). The brief facts of the case are that the respondent M/s. K. P. Pan Products ....

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....Rules, 2008 but the same was denied. So, the respondent -assessee has filed appeals before the Tribunal, who allowed the claim of the respondent - assessee. Still not being satisfied, the department has filed the present appeals. With this background, Sri Rajesh Singh Chauhan, learned counsel for the appellant-department has justified the order passed by the department. On the other hand, Sri Rat....

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....ated 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 seven days prior to the commencement of said period, who on receipt of such....

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....ion of Superintendent of Central Excise. In the instant case, it is undisputed fact that the Machines were sealed and again it were unsealed and in each case, the sealing period was more than 15 days. There is nothing stated in Rule-10 to the effect that a continuous period falling under different calendar months should be split into period falling under each month and abatement determined separa....