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TMI Blog2017 (7) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) allowed the appeal of the respondent. The issue involved is whether for allowing the abatement under Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the closure of the factory should be in a particular month or if 15 days spill over to the next month, the abatement is available to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illed in terms of Rule 10. He submits that the very same issue has been considered by the Tribunal in the following judgments:- i) CCE Vs. Prakash Products - 2015 (318) ELT 667 (T-Mum) ii) CCE Vs. Prakash Products - 2011 (274) ELT 150 (T-Mum) iii) Sharda Synthetics Ltd. - 2004 (175) ELT 505 (T-Mum) iv) Janki Processors Ltd. - 2003 (156) ELT 68 (Tri-Del) v) Mahalakshmi Enterprises - 2002 (140) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, as the case may be, with a copy to the Superintendent of Central Excise, at least three working days prior to the commencement of said period, who on receipt of such intimation shall direct for sealing of all the packing machines available in the factory for the said period under the physical supervision of Superintendent of Central Excise, in the manner that the packing machines so sealed c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain reading of the above Rule, it provides the abatement if the production is closed for continuous period of 15 days. 6. In the present case, the factory was closed from 21.01.2011 to 04.02.2011 i.e. for 15 days. In Rule 10, there is no mention that the 15 days closure should be in a particular month. In the absence of such a mention, the revenue cannot import any extraneous words in the rule an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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