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2018 (5) TMI 1299 - AT - Central ExciseAbatement - manufacture of Pan Masala - appellant obtained registration with effect from 27th May, 2013 and started production with effect from 28th May, 2013 for the first time. The factory remained operative from 28th May, 2013 to 31st May, 2013 (four days) - whether the appellant is entitled to abatement of duty for the period 1st June to 7th June, 2013 under the ‘Pan Masala Packing Machine’ (Collection of Duty and Determination of Capacity) Rules, 2008 read with Section 3A of the Act? Held that: - the facts herein are squarely covered by the ruling of the Division Bench of this Tribunal in Shree Pouches versus CCE, Jaipur-I [2017 (11) TMI 701 - CESTAT NEW DELHI], where it was held that as per the composite scheme, when there is no production due to sealing of the machine, the factory cannot be considered closed completely as one machine was continuously working. So Rule 10 is not applicable. The impugned order, so far it have rejected the refund of ₹ 14,93,334/- for the period 01/06/2013 to 07/06/2013, being the period of closure, is set aside - appeal allowed - decided in favor of appellant.
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