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2017 (7) TMI 89 - CESTAT MUMBAIAbatement - closure of factory - whether for allowing the abatement under Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the closure of the factory should be in a particular month or if 15 days spill over to the next month, the abatement is available to the assessee or not? - Held that: - Rule 10 of the Rules, 2010 states that it provides the abatement if the production is closed for continuous period of 15 days. In the present case, the factory was closed from 21.01.2011 to 04.02.2011 i.e. for 15 days. In Rule 10, there is no mention that the 15 days closure should be in a particular month. In the absence of such a mention, the revenue cannot import any extraneous words in the rule and interpret that the closure should be in a particular month. The only requirement is the closure should be for a continuous period of 15 days, whether it spills over in the next month or in a particular month. Appeal dismissed - decided against Revenue.
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