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2018 (2) TMI 566 - AT - Central ExciseRefund/Abatement claim - non-production of chewing tobacco - Rule 10 of Chewing Tobacco and Un-manufactured Tobacco, Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 under N/N. 11/2010-CE (NT) dated 27.02.2010 as amended - Held that: - the assessee submitted calculation of abatement of duty for which the machine was in sealed condition during the relevant months. It is seen from the Adjudication Order that the production was running from 01.08.2014 to 08.08.2014 (8 days) and no other production was made on and from 09.08.2014 to 31.08.2014 i.e. for 23 days for which the abatement was claimed - abatement to be extended - appeal dismissed - decided against Revenue.
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