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2017 (3) TMI 1147 - AT - Central ExciseAbatement of duty - manufacture of Gutkha - closure of the production activity - denial on the ground that on the ground that the Revenue authorities has not sealed each packing machine - Held that: - Holistic reading of both the rules i.e. 6(5) & 10 of the Rules does not indicate that each and every machine has to be sealed by the authorities. The total mandate of the said rules is that abatement from the payment of duty should be granted to an assessee, only if there is non-production of gutka/ pan masala in the factory for a specified period - appeal allowed - decided in favor of appellant.
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