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2017 (5) TMI 449 - CESTAT NEW DELHIPrinciple lex non cogit ad impossibiia - Abatement claim - closure of factory - denial on the ground that intimation regarding closure was not given 15 days prior to that - factory would remain closed w.e.f.30.6.2008 - manufacture of Pan Masala and Gutka - Held that: - the N/N. 29/08-CE (NT and 30/08-CE both dated 1.7.2008 came into existence from 1.7.2008 - the appellant filed intimation for closure of the factory on 29.6.2008 which is prior to the introduction of the said Rule but the factory was closed form 1.7.2008 when the rule came into existence. So it is not possible for the appellant to comply with the condition of the notification dated 1.7.2008 on 29.6.2008. Therefore, the principle lex non cogit ad impossibiia, is applicable to the facts of the case - rejection of claim of abatement not sustainable. Scope of SCN - The Commissioner in the impugned order has gone beyond the scope of the SCN - Held that: - the observations of the ld. Commissioner (Appeals) are only on assumption and presumption therefore, the impugned order deserves no merit and beyond the scope of SCN. Appeal allowed - decided in favor of appellant.
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