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2017 (10) TMI 118 - AT - Central ExciseAbatement - duty paid under Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010 - abatement claim was rejected by the learned Commissioner (Appeals) on the ground that the abatement claim sanctioned by the adjudicating authority for November, 2014, the order has been set aside by the learned Commissioner (Appeals) therefore they are not entitled for abatement claim for the month of December, 2014 - Held that: - it is not disputed that the factory of the appellant remains closed during the period from 08.12.2014 to 22.12.2014 for 15 days. As per the Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010, the appellant is entitled for abetment claim of duty paid as their factory remain closed for 15 days - It is the fact on record that on 04th December, 2014 when the appellant paid the duty for the month of December, 2014 the abetment claim for November, 2014 was sanctioned and the same has been utilized for payment of duty for the month of December, 2014 - the appellant is entitled for abetment claim - appeal allowed - decided in favor of appellant.
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