2018 (7) TMI 1187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Chandra Shekhar Sharma, Representative for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether, for availing the benefit of abatement under Rule 10 of Pan Masala Packaging Machines (Capacity Determination and Collection of Duty) Rules, 2008, (PMPM Rules, 2008 for short) whether the period of closure of minimum of 15 days prescribed should be confined to any cal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 13 (1) read with Rule 6(6) of PMPM Rules, 2008. (ii) Discontinuation of RSP Rs. 2 w.e.f. 24^th March, 2012 in terms of Rule 6(6) of PMPM Rules, 2008. The appellant commenced production on 18^th March, 2012 and deposited duty for the month of March, 2012 amounting to Rs. 16,25,807/- calculated on pro-rata basis in terms of proviso 8 to Rule 9 of PMPM Rules, 2008. The appellant filed an abate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... authority to consider the claim of abatement filed in terms of Rule 10 of the PMPM Rules. In view of his observation, that the adjudicating authority is in error by holding that the period of 15 days is to be considered for each month. Further, observing that the words like 'month' or 'particular month' have not been used in relation to such period of closure, which is in excess of 15 days. Furth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....see applied for abatement, since it had deposited Excise duty for the entire month of December, 2011. Since only 11 days were falling in the continuous period of closure beginning 21st December, 2011 to 20^th February, 2012, the respondent is retained for abatement of 11 days for the month of December, 2011. This would not mean closure was for less than 15 days. The period 15 days may fall within ....