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2021 (4) TMI 717 - AT - Central ExciseCompounded levy scheme - levy of penalty - clearance of stock of finished goods relating to December, 2010 and January, 2011, admittedly, cleared during May, 2011 - violation of provisions of Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - HELD THAT:- Rule 10 of 2010 Rules, provides for abatement in case of nonproduction of goods (in case of factory did not produce the notified goods during for continuous period of fifteen days or more). It is found from the admitted facts on record that the appellant, being engaged in production during the period December, 2010 to 31.01.2011, admittedly have not sought for any abatement, and are not entitled to any abatement under Rule 10 of 2010 Rules. Thus, the view of the Department, first proviso of Rule 2010 is attracted is misconceived. Where a Rule is not attracted, the proviso thereunder does not attract. Under the Rules of Interpretation, a proviso is sub-servent to the Rule, and does not override the provisions of the Rule, of which it is a proviso. The Ist proviso to Rule 10 of 2010 Rules is not attracted under the admitted facts and circumstances - appeal allowed - decided in favor of appellant.
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