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2015 (10) TMI 1320 - AT - Central ExciseDenial of abatement claim - whether the appellant is entitled for abatement of 3 days, i.e., 29-7-2010 to 31-7-2010 as per the Rule 10 of the Chewing Tobacco Unmanufactured Tobacco Packing Machines - Held that:- Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2012. As per the Rules, the appellant was required to intimate to the concerned Superintendent of Central Excise before sealing the machines, at least, three days prior to commencement of the period of sealing. Admittedly, in this case, the appellant has applied on 24-7-2010 to seal the machines from 26-7-2010. As the said request was not accepted, the appellant approached again on 28-7-2010 and on the receipt of the said request, the machines were sealed on 29-7-2010 itself. It is not disputed that machines were sealed during the period 29-7-2010 to 31-7-2010. - appellant has complied with the conditions of Rule 10 of the said Rules. Consequently, the appellant has entitled to rebate claim. In these terms, the impugned order is set aside. - Decided in favour of assessee.
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