Duty abatement allowed for machine closure period sans prior payment. Claimable under Pan Masala Rules & CESTAT precedents. Demand unsustainable.

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....Appellant eligible for abatement without prior payment of duty for period when machine under closure. As per Rule 10 of Pan Masala Packaging Machine Rules, 2008, and CESTAT precedents, abatement claimable sans duty payment for closure period. Demand of duty unsustainable, impugned orders set aside, appeal allowed.....