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2017 (11) TMI 1727 - AT - Central ExciseSuo-moto abatement - manufacture of Pan Masala - Compounded Levy Scheme - whether the assessee have rightly taken suo-motu abatement under the fact that they operated there factory, manufacturing Pan-Masala notified goods under the Pan Masala Packing Rules, 2008? Held that:- The issue of taking suo-motu abatement by an assessee operating under Compounded Levy Scheme, has been decided in favour of the assessee by Hon'ble Gujarat High Court in the case of Thakkar Tobacco Products Pvt. Ltd. [2015 (11) TMI 319 - GUJARAT HIGH COURT] - there is no merit in the appeal filed by the revenue and the same is dismissed. Whether abatement is permissible when machine (s) producing notified goods of a particular MRP have not operated for 15 days or more in a month, though other machines in the same factory are operated during that month? - Held that:- Same issue decided in the case of DHARAMPAL SATYAPAL LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE –NOIDA [2017 (12) TMI 150 - CESTAT ALLAHABAD], where it was held that The statute has provided specific provision for adjustment of duty - also, the appellant is entitled to rebate/refund of the excess duty paid during the period of closure of their packing machine during the month of July, 2009 as admittedly the said machine remain uninstalled for a continuous period of more than 15 days as required under the Rules - decided in favor of appellant-assessee. Appeal allowed - decided in favor of assessee.
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