Duty Abatement Granted for Non-Operational Period; Revenue's Demand Unwarranted Due to Production Halt in November 2012.

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....Eligibility for Abatement of duty - Notified Goods - Compounded levy scheme - The revenue has demanded duty for days for which the machine was not in operation - In the present case, appellant is eligible for abatement and under no circumstances duty can be demanded for the period of abatement from 16-11-2012 to 30-11-2012, when PPM [Machine] was not in operation and not produced any Notified Goods. - AT....