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2018 (7) TMI 1187 - CESTAT ALLAHABADAbatement u/r 10 of Pan Masala Packaging Machines (Capacity Determination and Collection of Duty) Rules, 2008 - period of closure - Whether the period of closure of minimum of 15 days prescribed should be confined to any calendar month or it can spread over more than one month, and even if the number of days in case of continuous closure in a particular month is less than 15 days, whether the assessee shall be entitled to abatement? Held that:- The issue herein is squarely covered in favor of the assessee by the Ruling of Hon'ble Allahabad High Court in the case of Commissioner of Customs, Central Excise and Service Tax Vs Dharampal Satyapal Ltd. [2013 (9) TMI 775 - ALLAHABAD HIGH COURT], wherein under similar facts and circumstances the Hon'ble High Court has held that The period 15 days may fall within a month or more than one month, provided it is continuous and that the assessee complies with other conditions set out in Rule 10 of the Rules of 2008 - Assessee is entitled to the benefit of abatement - appeal dismissed - decided against Revenue.
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