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2019 (9) TMI 174

..... that the appellant did not clear the earlier manufactured goods within a period of two days - HELD THAT:- In the absence of any dispute that during the period of abatement, the assessee’s factory admittedly remained closed thus earning the abatement in terms of the said Rules and mere clearance of the earlier manufactured goods beyond the period of two days, by itself cannot be adopted for d .....

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..... UDICIAL) AND SHRI ANIL G. SHAKKARWAR, HON BLE MEMBER(TECHNICAL) Request for Adjournment for the Appellant (s) Shri Mohd. Altaf (Asstt.Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : After denying the request for adjournment we proceed to decide the appeal itself inasmuch as a short issue is involved. Accordingly we have heard the learned A.R. appearing the Revenue and have gone thro .....

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..... in their unit. However, the unit made clearances of notified goods manufactured prior to the period of closure. In terms of the Rules a manufacturer has to clear the goods manufactured prior to the closure period, within 2(two) days of the sealing. As such Revenue sought to deny the abatement on the said ground. 4. Accordingly proceedings were initiated against them resulting in passing of the Or .....

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..... period of abatement, the assessee s factory admittedly remained closed thus earning the abatement in terms of the said Rules and mere clearance of the earlier manufactured goods beyond the period of two days, by itself cannot be adopted for denial of the abatement. We note that the lower authorities have relied upon various decisions laying down that exemption Notifications have to be strictly co .....

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..... by the legislature has to be kept in mind and when that purpose is not defeated, an interpretation conducive to justice has to be given. 6. In view of our foregoing discussions we find no reasons to deny the abatement to the appellant. Accordingly impugned orders are set aside and appeal is allowed with consequential relief to the appellant. (Dictated and pronounced in the open Court.) - Central .....

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