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2018 (7) TMI 1110 - AT - Central ExciseAbatement under Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008 - manufacture of Pan Masala & Gutkha - no production for a continuous period of 15 days or more - whether appellant can take suo-motu abatement u/r 10 of PMPM Rules, 2008 wherein admittedly there was no production for a continuous period of 15 days or more? Held that:- The issue herein is squarely covered in favor of the assessee by the ruling of Division Bench of this Tribunal in the case of M/s Thakkar Tobacco Products Pvt. Ltd. & Others [2015 (2) TMI 606 - CESTAT AHMEDABAD], where it was held that if factory remains closed for a period of 15 days or more, after payment of duty by 5th of April, for the subsequent month, assessee adjusted the amount of abatement under Rule 10 and paid the balance, it was also held that in a series of judicial pronouncements, a consistent approach has been taken to the effect that in case of such adjustment of duty which is mandatorily required to be abated, Revenue cannot insist upon recovery of amount so adjusted. The appellant shall also be entitled to refund of the amount of interest adjusted by giving refund of the abatement amount - appeal allowed - decided in favor of appellant.
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