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2017 (4) TMI 1119 - AT - Central ExciseAbatement - suo-moto calculation - Whether the appellant have the option to suo - moto take abatement of the duty in respect of the period of closure of the factory for a continuous period of 15 days or more, without first depositing duty and without filing any abatement claim before the authorities? Held that: - the issue herein is squarely covered by the ruling on of Hon’ble High Court of Gujarat in Commissioner Versus Thakkar Tobacco Products P. Ltd. [2015 (11) TMI 319 - GUJARAT HIGH COURT], where it was held that in the absence of any rule or provision or mode of availing abatement, without any order of abatement, by appropriate authority, assessee could on their own calculate duty and set off same against duty payable in the next month and such action of the assessee is not violative of any rule or any provision of law. - no fault can be found in the approach of the assessee in taking suo-moto the benefit of such abatement - the whole issue is revenue neutral - appeal allowed - decided in favor of appellant.
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