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2024 (5) TMI 804 - CESTAT AHMEDABADAbatement claim - entire manufacturing process in the factory has remained closed for the period from 17.10.2014 to 31.10.2014 - Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules - HELD THAT:- Firstly there is no denying of the fact that the manufactured goods which were in the stock were duty paid goods and the Rule 10 only provides a facility that if the assessee has any order pending for dispatch of the goods in that case they are free to clear the goods within the first two days, it has not been stipulated that all the goods which are manufactured and pending in the stock are to be cleared within a period of two days. It is important to take note that Rule 10 only mentions the word “May” that itself signifies that the manufacture is free to avail facility of clearing the goods for two days at the commencing of the closer period. This provision basically meet the requirement of dispatches of the goods or sale of the goods to match the requirement of pending dispatch orders. It is settled Principal of the law that the word as provided in the statute or notification has to be read as it is rather than basically interpreting them in different way Hon’ble Supreme Court in case of BANSAL WIRE INDUSTRIES LTD. VERSUS STATE OF UP. [2011 (4) TMI 77 - SUPREME COURT] has held that 'It is a settled principle of law that the words used in the section, rule or notification should not be rendered redundant and should be given effect to. It is also one of the cardinal principles of interpretation of any statue that some meaning must be given to the words used in the section. Expression "Wire rods and wires" which is mentioned in item no. (xv) would not and cannot cover the expression "tools, alloy and special steels of entry no. (ix) nor it would refer to the expression "Iron and Steel" as each item used in entry nos. (ix) and (xv) are independent items not depending on each other at all.' Rule 10 provides that assessee “May” clear the goods for first two days of the commencement of the closer period, it does not mean that all the manufactured/ stocked goods need to be cleared within two days. The appellant have fulfilled all the conditions of Rule 10 of the Tobacco Manufactured Rules, 2010 - Therefore, they are entitled for the abetment of the duty for the closer period of the manufacturing machines. The impugned order in appeal is without any merit and the same is set aside - Accordingly the appeal is allowed.
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