TMI Blog2019 (11) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... r the said period. However, for the next month i.e. May 2015 he did not deposit the duty for the period of closure till 15.05.2015 and claimed abatement himself. HELD THAT:- There is no dispute about the fact that the factory was continuously closed from 18.04.2015 to 15.05.2015. In such a scenarios, the assessee was entitled to the abatement of duty for the month of April 2015 as also May 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant Shri N.N. Prabhudesai, Supdt. (AR) for the respondent ORDER Nobody appeared for the appellant. Accordingly, I have heard the Learned AR and gone through the impugned order. 2. It is seen that the appellant is engaged in the manufacture of tobacco products and was liable to discharge duty liability in terms of Chewing Tob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed abatement for the month of April 2015 inasmuch as the duty was deposited for the said period. However, for the next month i.e. May 2015 he did not deposit the duty for the period of closure till 15.05.2015 and claimed abatement himself. 5. In the above background, the Asst. Commissioner passed an order considering that the factory was closed for a continuous period of 28 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of 13 days in the month of April 2015 is required to be considered. Inasmuch as the said closure was less than 15 days, he held the abatement cannot be sanctioned. Accordingly, he set aside the order of Asst. Commissioner and allowed the Revenue s appeal. Hence the present appeal by the assessee. 6. I find that there is no dispute about the fact that the factory was continuously ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the impugned order holding that the assessee was entitled to the abatement for both the months for the closure period, with directions to the original authority to quantify the interest liable to the assessee in terms of the observation made above. 7. Appeal is disposed of in above terms. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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