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2018 (3) TMI 685 - AT - Central ExciseAbatement claim - closure of factory for more than a period of 15 days - Pan Masala - Held that: - identical issue decided in the case of M/s Godfrey Philips India Ltd. Versus Commissioner of Central Excise And Service Tax, Ghaziabad [2015 (8) TMI 35 - CESTAT NEW DELHI], where it was held that The denial of abatement is only on the ground that appellant is required to pay duty for whole of the month and thereafter to claim the abatement but that is not correct view in the light of the decision of this Tribunal in the case of Shree Flavours Pvt. Ltd. [2014 (4) TMI 417 - CESTAT NEW DELHI] - appellant allowed for the abatement - appeal allowed - decided in favor of appellant.
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