2018 (3) TMI 1539

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....44 read with Chewing Tobacco and unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules, 2010. The appellant claimed the abatement of duty of Rs. 7,87,258.00 of non-production of the notified goods. The Adjudicating authority rejected the Refund/Abatement claim submitted on 19.09.2016 as per Rule 10 of the Rules, 2010. By the impugned Order, the Commissioner (Appeals) upheld the Adjudication Order. 2. Heard both sides and perused the records. 3. It is seen that the appellant submitted the intimation for non-production of the notified goods on 29.08.2016 requesting sealing of machine with effect from 30.08.2016 ( i.e. 2 days prior to commencement of such period). The Rule 10 of the said Rules, 2010....

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....not produce any goods during any continuous period of 15 days or more, the duty calculated on a proportionate basis shall be abated in respect of such period provided the manufacturer of the said goods files an intimation to this effect with the Deputy/Assistant Commissioner with a copy to the Superintendent of Central Excise atleast three working days prior to commencement of the said period, who, on receipt of the such intimation, shall direct for sealing of all packing machines available in the factory for the said period under physical supervision of the Superintendent of Central Excise in the manner that these machines cannot be operated during the said period. Thus, for claiming abatement of the period during which a Pan Masala/Gutkha....