TMI Blog2018 (8) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... co, Zarda Scented Tobacco and Pan Masala containing tobacco - Section 3A of Central Excise Act, 1944 - Held that:- The provisions of Rule 10 provided for abatement in case of continuous closure of the factory for a period of 15 days for more - Admittedly, in the present case the machine was sealed for a period of 15 days, though at two different locations. The fact remain that there was no prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture of Chewing Tobacco, Zarda Scented Tobacco and Pan Masala containing tobacco falling under Chapter 24 of the Central Excise Tariff Act and were discharging their duty liability under the compounded levy scheme in terms of provisions of Section 3A of Central Excise Act, 1944 with effect from 08/03/2010. 2. On 13/10/2014 they made a request to their Jurisdictional Central Excise Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of their final product was nil on account of sealing of the said machine in question, but the same was sealed at two different places and as such it cannot be said that it was continuously sealed for more than 14 days. The Lower Authorities had held that number of days of closure have to be held as 14 days at the first place and 18 days at the second place. Accordingly, their request for abateme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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