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2017 (12) TMI 152 - CESTAT ALLAHABADAbatement - pan masala - whether the appellant is entitled to abatement for the period 01/04/2010 to 08/04/2010 under the admitted facts that their production of Pan Masala remained admittedly closed from 14/01/2010 till 08/04/2010, continuously? - Held that: - Court below have erred in calculating the period of closure which has been defined as continuous period of 15 days or more and in the facts of the present case, admittedly the factory of the appellant was lying closed or out of production for a continuous period of 85 days - the appellant is entitled to abatement for the period 01/04/2010 to 08/04/2010 - The assessee is entitled to take credits/adjustments of the amount of ₹ 19,20,000/- relating to the month of April, 2010, with interest as per Rules. whether the appellant had filed the appeal within the condonable period before the Learned Commissioner (Appeals)? - Held that: - the limitation has to be counted from 30/08/2010 when the appellant received the Order-in-Original and from that date the time taken is about 27/28 days. The Learned Commissioner (Appeals) have erred in counting the limitation from 26/08/2010 - the appeal is filed with the delay of about 28 days, which is condonable and accordingly, the said delay stands condoned by this Tribunal. Appeal allowed - decided in favor of appellant.
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