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2019 (11) TMI 16 - HC - Central ExciseBenefit of abatement for non-production - whether the assessee could on their own calculate excise duty and set off the same against the duty payable in the next month? - HELD THAT:- The statue, that is proviso to Sub-section (2) of Section 3A itself provides for abatement where a factory producing notified goods did not produce the same during any continuous period of 15 days or more, the duty calculated on the proportionate basis shall be abated in respect of such period, if the manufacturer of such goods fulfills such condition as may be prescribed. In the present case as the assessee having complied the statutory requirement, is entitled to the benefit claimed by him. Once the Department has issued circular holding that assessee is entitled to abatement of duty, in the event of closure of factory for continuous period of 15 days or more, without first depositing the duty in terms of Rule 10 of PMPM Rules, 2008, the appeal of the revenue has no force and is hereby dismissed. The question of law are answered in favour of the assessee and against the revenue.
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