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2019 (11) TMI 830 - CESTAT MUMBAIAbatement of duty - closure of factory - Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - the appellant claimed abatement for the month of April 2015 inasmuch as the duty was deposited for the said period. However, for the next month i.e. May 2015 he did not deposit the duty for the period of closure till 15.05.2015 and claimed abatement himself. HELD THAT:- There is no dispute about the fact that the factory was continuously closed from 18.04.2015 to 15.05.2015. In such a scenarios, the assessee was entitled to the abatement of duty for the month of April 2015 as also May 2015 depending upon the closure period. The artificial bifurcation done by the Commissioner (Appeals) for April 2015 and May 2015 separately thus holding the period of closure in April was only 13 days, cannot be appreciated. No doubt, for May 2015 appellant was required to pay duty and then claim abatement but the said procedural lapse on the part of the assessee cannot lead to the denial of benefit otherwise available to the assessee. The assessee was entitled to the abatement for both the months for the closure period, with directions to the original authority to quantify the interest liable to the assessee - appeal disposed off.
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