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2022 (3) TMI 401 - CESTAT AHMEDABADAbatement of duty payable - compounded rate on the basis of the number of cold Rolling mills installed in the factory - benefit under N/N. 17/2007- CE dated 01.03.2007 - HELD THAT:- N/N. 17/2007- CE dated 01.03.2007 prescribes a fix rate of monthly duty on the maximum number of Cold Rolling Machines installed in the factory. The notification provides for manufacturer to declare and the authorities to accept the Number of machines installed. The joint reading of Clause 3 and 8 of the Notification indicates that the observation of lower authorities that there is no provisions for abatement of duty for cease of work is misplaced. Clause 8 of Notification deals with the situations where the factory ceases to work or reverts to the normal procedure. The Clause 8 does not anywhere indicate if the ceasing of work of the factory is temporary or permanent. The explanation to Clause 8 clearly indicate that the partial ceasing of work will not about to ceasing of work. The clause 8 also the prescribed the manner in which the duty for the month in which the ceasing of work happened is to be calculated i.e. in terms of clause 3 of the notification. The clause 3 of the notification prescribed proportionate duty on the basis of Number of days of operation. It is apparent that the N/N. 17/2007 does not require permanent ceasing of work in order to avail benefit of Clause 8 of N/N. 17/2007. Even temporary ceasing of work after following due procedure can entitle the manufacturer to avail; the exemption - the impugned order cannot be sustained - Appeal allowed.
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