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2016 (2) TMI 1039 - CESTAT ALLAHABADRebate claim - closure of factory - denial on the ground that the appellant did not give the intimation of suspension of production at least 3 days prior to the date of commencement of the period of suspension - Held that: - the period of 3 days as in Rule 10 of the Rules, is in respect of the normal situation, where the manufacturer wants to suspend production. The rule is silent as to the period of intimation in case of breakdown. In such circumstances on the harmonious reading, the period of 3 days cannot be insisted upon in case breakdown. In the facts of the present case admittedly the appellant had given intimation during the working hours on 16-7-2010 and on the same day the machine was sealed. The law have been explained by Hon’ble Allahabad High Court in the case of Rajat Industries Pvt. Ltd. [2015 (11) TMI 956 - ALLAHABAD HIGH COURT], where the period is prescribed so as to make available sufficient time to the Revenue to reach the premises of production and seal the machinery. Once this has been achieved the substantial benefit cannot be denied. Rebate allowed - appeal allowed - decided in favor of appellant.
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