TMI Blog2013 (9) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... sly from 21.12.2011 to 20.2.2012 the claim of abatement has to be allowed. On the other hand, it is Revenues contention that inasmuch as in the month of December, 2011 the unit was closed for a period less than 15 days, abatement cannot be allowed. Relying upon Commissioner of Central Excise Lucknow vs. K.P. Pan Products (P) (Ltd) [2012 (11) TMI 723 - CESTAT, NEW DELHI] - Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - Rule 10 does state that a continuous period falling under different calendar month should be split into periods falling under each month and abatement determined separately - The Tribunal further observed that so long as days of closure are continuous, even if days fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that the period of 11 days was less than 15 days in the month of December, 2011. In Appeal the Commissioner (Appeals), Custom and Central Excise, NOIDA held on 25.7.2012 that the party had applied for closure for a continuous period beginning from 21.12.2011 to 20.2.2012, which was more than 15 days in accordance with Rule 10 of the Rules of 2008. A part of the period of closure, which fell within the month of December, 2011, would not dis-entitle the party for abatement as the period of 15 days should be continued even if the period is falling in different calender months. 3. The Commissioner of Customs Central Excise, Service Tax, NOIDA filed an appeal in the Customs, Excise and Service Tax Appellate Tribunal, which was reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closure are continuous, even if days fall in different calender month, it will constitute one continuous period. Inasmuch as in the present appeal there is no dispute that the factory was closed continuously for a period from 21.12.2011 to 20.02.12, the Commissioner (Appeals) has rightly considered the closure of the factory as being more than 15 days and has rightly allowed the abatement claim for the period 11 days following in month of December. In view of the above, I do not find any infirmity in the impugned order of Commissioner (Appeal). Revenue appeal is accordingly rejected." 4. The Central Excise department has filed this appeal on the following substantial questions of law:- "A) Whether, the CESTAT is correct in holding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), Customs and Central Excise, NOIDA as the requirement of Rule 10 is for continuous period of 15 days. The Rule does not provide that the period should be confined to any calender month. Rule 10 of the Rules of 2008 is quoted as below:- "In case a factory did not produce the notified goods during any continuous period of fifteen days or more, the duty calculated on a proportionate basis shall be abated in respect of such period provided the manufacturer of such goods files an intimation to this effect with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least three days prior to the commencement of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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