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2018 (3) TMI 1054 - AT - Central ExciseAbatement - closure of the factory from 10.12.2015 to 31.12.2015 - Rule 10 of the Chewing Tobacco and unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) - Held that: - in the event the factory did not produce the notified goods for a continuous period of 15 days or more, the duty calculated on proportionate basis, shall be abated provided the manufacture of such goods files intimation to this effect to the Dept. at least before 3 working days from the commencement of the said period of closure - In the present case, there is no dispute of the fact that the intimation was filed on 4.12.2015 and the machines was sealed under the supervision of the Range Superintendent on 09/10.12.2015. In absence of any other condition, rejecting the appellant’s claim of abatement of duty paid during the period of closure of the factory on proportionate basis, on the ground that 8 gms/ 10 gms the pouches with MRP of ₹ 5.00, manufactured on trial run but, without disclosing the same to the Dept., is untenable in law - appeal allowed - decided in favor of appellant.
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