TMI Blog2018 (3) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... DELHI], where it was held that The denial of abatement is only on the ground that appellant is required to pay duty for whole of the month and thereafter to claim the abatement but that is not correct view in the light of the decision of this Tribunal in the case of Shree Flavours Pvt. Ltd. [2014 (4) TMI 417 - CESTAT NEW DELHI] - appellant allowed for the abatement - appeal allowed - decided in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and sealing of packing machines w.e.f. 25.04.2012 that is midnight of 24.04.2012 and permanent discontinuation w.e.f. said date. The appellant filed the abatement claim on 04.06.2012 against the amount of duty paid by the appellant towards the duty paid for the month of April, 2012. It was the claim of the appellant that as their factory remained closed for more than a period of 15 days. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to pay only net amount of duty payable after adjusting the abatement or not. In that case this Tribunal held that the appellant is not required to first pay the duty for whole of the month and then claim the abatement and that he is required to pay only the duty for the days for which machines were operating and only interest can be asked for the delayed payment. I have further seen that in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticular month. It is in this scenario that the Rules required a manufacturing unit to deposit the entire duty for that particular month by 5th day of that particular month. If subsequently the unit is closed, they are given liberty to file abatement and seek refund of duty. However, in a scenario where a manufacturing unit is aware of the closure of its unit, before the duty is deposited by him fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that appellant is required to pay duty for whole of the month and thereafter to claim the abatement but that is not correct view in the light of the decision of this Tribunal in the case of Shree Flavours Pvt. Ltd. (Supra). Therefore, I hold that appellant is entitled for abatement of duty as claim. and hold that the appellant is entitled for claim of abetment. 5. In view of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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