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2018 (8) TMI 775 - AT - Central ExciseAbatement of Duty - machinery continuously sealed for a period of 23 days - denial of abatement on the ground that it cannot be said that it was continuously sealed for more than 14 days as the machine was sealed at two different locations - manufacture of Chewing Tobacco, Zarda Scented Tobacco and Pan Masala containing tobacco - Section 3A of Central Excise Act, 1944 - Held that:- The provisions of Rule 10 provided for abatement in case of continuous closure of the factory for a period of 15 days for more - Admittedly, in the present case the machine was sealed for a period of 15 days, though at two different locations. The fact remain that there was no production continuously for a period of 15 days. As such objection raised by the Revenue is hyper-technical and procedural. The shifting of the machine was done under intimation to the Revenue and under their supervision. In such a scenario, it has to be held that the machine in question was continuously sealed for more than 15 days of appellant claim for abatement has to be allowed. Appeal allowed - decided in favor of appellant.
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