2015 (11) TMI 956

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..... by the assessee on 10.1.2013 intimating the Department that the production would be closed w.e.f. 15.1.2013. According to the appellant 11.1.2013 and 12.1.2013 were holidays and, therefore, only two working days were provided, namely, 13.1.2013 and 14.1.2013, consequently, there was a clear cut violation of Rule 10. - pursuant to the intimation the Department reached the premises and sealed the fa .....

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..... ty) Rule 2008. For facility the said Rule is extracted hereunder: Rule 10. Abatement in case of non-production of goods.- 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 .....

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..... by the assessee on 10.1.2013 intimating the Department that the production would be closed w.e.f. 15.1.2013. According to the appellant 11.1.2013 and 12.1.2013 were holidays and, therefore, only two working days were provided, namely, 13.1.2013 and 14.1.2013, consequently, there was a clear cut violation of Rule 10. We are not impressed by the argument raised by Sri B.K.S. Raghuvanshi, learned .....

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