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2012 (11) TMI 723 - CESTAT, NEW DELHIAbatement in case of non-production of goods - production / capacity based duty - packing machines were sealed on 31-1-2010 by the departmental officers. The machines were unsealed on 2-3-2010. The appellants claimed abatement from 1-2-2010 to 1-3-2010 which is a continuous period in excess of 15 days - whether the continuous period from 1-2-2010 to 1-3-2010 can be considered as one single continuous period or whether it consists of two periods namely from 1-2-2010 to 28-2-2010 and a separate period of one day namely 1-3-2010 – Held that:- There is nothing stated in Rule 10 to the effect that a continuous period falling under different calendar months should be split into periods falling under each month and abatement determined separately. The fact that duty liability is determined for each month separately cannot be reason to read extra words into the said Rule. So long as the days of closure are continuous, even if the days fall in different calendar months it will constitute one continuous period and the abatement under Rule 10 is to be determined accordingly - appeal succeeds
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