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2018 (4) TMI 764 - AT - Central ExciseAbatement - Rule 10 of CER - manufacture of Pan Masala containing tobacco - 'Gutka' - sealing of machinery - during the period of dispute, certain number of machines had been got sealed, and these machines had not been operated for the whole month but had been operated only for part of the month - whether in respect of such machines the duty would be payable only on pro-rata basis for the number of days in the month during which the machine had functioned or would be payable for the whole month without giving abatement for the period for which the machine was sealed? Held that: - it is clear that the entire factory was not closed. A few machines were working and production was on. It is not the case of the assessee-Appellants that entire factory was closed for a continuous period of 15 days or more during which there was absolutely no manufacturing activity and no removal of the finished goods. Therefore, abatement under Rule 10 is not available. Abatement under Rule 10 cannot be given in respect of individual machines which may have been sealed for a continuous period of 15 days or more, when during that period, other machines were functioning and factory was in operation. Other than Rule 10, there is no provision for charging duty on pro-rata basis in respect of machines which, for the reason of being sealed, were operating only during part of the month. Appeal dismissed - decided against assessee-appellant.
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