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2015 (8) TMI 495 - AT - Central ExciseDenial of refund claim - closure of the factory for 15 days or more is not in a particular calendar month and it is spilling over in two months - manufacture of “Gutkha” - production capacity based duty - Notification No. 30/2008-C.E. (N.T.), dated 1-7-2008 - Held that:- abatement is provided in case the factory did not produce the notified goods during any continuous period of 15 days or more, the duty calculated on a proportionate basis shall be abated in respect of such period. In the said Rule there is no mention that the period of 15 days or more should fall under a particular calendar month. Therefore, as per the plain reading of this Rule, the only requirement is that the period of 15 days or more should be a continuous period. The contention of the Revenue is contrary to the plain language of Rule 10 - No infirmity in the findings given by the Commissioner (Appeals). It was made absolutely in accordance with the provisions of Rule 10 and the same does not require any interference. Therefore, I am of the considered view that the impugned order is sustainable and the appeals filed by the Revenue are liable to be rejected - Decided against Revenue.
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