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2017 (11) TMI 1513 - AT - Central ExciseAbatement - machinery sealed and kept without operation - present demand against the appellant is only on the ground that they have not followed the procedure of first paying duty based on the determination by the Jurisdictional Officers and thereafter claiming the abatement in terms of Rule 10 - Held that: - similar dispute came before the Hon’ble Gujarat High Court in the case of M/s Thakkar Tobacco (P) Ltd [2015 (11) TMI 319 - GUJARAT HIGH COURT], where it was held that if the assessee has correctly calculated the proportion of duty and set off the same against the duty payable for the next month, it cannot be said that the said action is contrary to the statutory scheme. The eligibility of abatement will arise only when the production is closed for a continuous period of 15 days or more - We note from the table annexed in the impugned order, at least in respect of one month (September, 2015), the continuous period of 15 days appears to have been not met. The fact of fulfillment of condition of continuous closer of 15 days or more can be re-verified by the jurisdictional authorities. Appeal allowed by way of remand.
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