2011 (3) TMI 1204

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..... ppellant Shri Venkatesh Iyer, Consultant  for the respondent Per: P.R. Chandrasekharan: This departmental appeal is filed against Order-in-Appeal No:  AKP/136/NSK/09 dated 31/12/2009 passed by the Commissioner of Central Excise (Appeals), Nashik. 2. The department has applied for stay of the order-in-appeal and also for early hearing of the appeal.  On going through the rec .....

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..... losed from 01/10/2008 to 03/11/2008 and again from 19/11/2008 to 12/01/2009 and this position was intimated to the department by the assessee. b) The jurisdictional Assistant Commissioner observed that in the month of November, 2008, the unit was closed from 01/11/2008 to 03/11/2008 and from 19/11/2008 to 30/11/2008. Therefore, the unit was not closed continuously for a period of 15 days or more .....

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..... enefit of abatement during the period of closure.  Accordingly, the Commissioner (Appeals) held that the assessee was entitled for the benefit of abatement and allowed the appeal. 4. The department is in appeal against the said order. 5. The learned DR reiterates the findings given by the lower adjudicating authority while the learned consultant makes his submissions on the basis of the .....

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..... ealing 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 these cannot be operated during the said period: Provided that during such period, no manufacturing activity, whatsoever, in respect of notified goods shall be undertaken and no removal of goods shall be effected by the manufacture .....

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..... e closure overlapped in October-November and again in November-December. That being the factual position, the unit will be entitled for the abatement for the period of closure. We hold accordingly. 7. In the light of the above discussions we do not find any infirmity in the order of the lower appellate authority and reject the appeal of the department. (Operative part pronounced in Court)
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