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2016 (8) TMI 487 - AT - Central ExciseAbatement of duty - Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules, 2010 - machine lying sealed during the period 10.11.2011 to 30.11.2011 - intimation for closure of the machine was given just two days prior to the actual closure whereas the Rules require intimation of 3 days. Held that:- it is found that intimation was admittedly given, the appellant's factory was admittedly visited by the officers and the machine was admittedly sealed on 09.11.2011 and admittedly continued to remain sealed during the period 10.11.2011 to 30.11.2011. In such a scenario, the raising of objection by the Revenue cannot be appreciated. It is also found that in terms of Rule 10 the requirement for abatement claim is closure of the factory itself. The appellant started working on their second installed machine w.e.f. 27.11.2011 and with such working factory, cannot be held to be closed. As such the complete closure of the factory was only for the period 10.11.2011 upto 26.11.2011. All the other conditions of rule 10 having been satisfied by the appellant for the view of the abatement claim of the assessee is required to be given for the period 10.11.2011 to 26.11.2011. The same would be requantified by the adjudicating authority and allowed to the assessee. - Appeal disposed of
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