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2015 (2) TMI 341 - CESTAT NEW DELHIAbatement of duty - Rule 10 of the Pan Masala Packing Machines (capacity determination & collection of duty) Rule 2008 (PMPM) - Closure of factory - Held that:- Application of intimation for closure from 15.01.2013 was given on the 10.01.2013 and was received in the office of Assistant Commissioner as well as Superintendent on same day. There is no dispute that on 11.01.2013, which was a holiday, the Assistant Commissioner gave the orders for sealing of the machines. This is clear from the first paragraph of the punchnama of the sealing. There is also no dispute that the sealing as per the requirement of Rule was done on 14.01.2013 at 23:32 hours and after completion of the period of the closure, the machines were desealed at 10:10 Hours on 01.02.2013. When the purpose of giving prior intimation is three working days prior to commencement of closure, that the officers have enough time to seal the machines in the manner as prescribed in this rule, and this purpose has been achieved as the sealing of the machines in the manner prescribed was done on 14.01.2013 in pursuance of the orders given by the Assistant Commissioner on 11.01.2013, the Conditions of the intimation of closure being given at least three working days prior to closure lose its significance and the benefit of abatement cannot be denied on the ground that intimation of less than three working days prior to closure. Just because of this technical requirement this substantive benefit in terms of the Rule 10 of the abatement of duty for the closure cannot be denied. We, therefore, hold that the impugned order is not correct. The same is set aside. - Decided in favour of assessee.
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