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TMI Blog2011 (3) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 days even though the closure overlapped in October-November and again in November-December - Decided in favor of the assessee - E/468/2010 - A/248/2011-WZB/C-II/(EB) - Dated:- 14-3-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Appearance: Shri Manish Mohan, Authorised Representative (SDR) for the appellant 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 records, we find that the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 14/07/2009. c) The assessee went in appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide the impugned order held that the said Rule 10 nowhere prescribes that the unit should be closed continuously for a period of 15 days or more within a calendar month. So long as the unit is closed for the said period at any point of time, whether in the same month or in succeeding months, the assessee would be entitled for the benefit 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, as the case may be, of the date from which he would restart production, whereupon the seal fixed on packing machines would be opened under the physical supervision of Superintendent of Central Excise." A reading of the rule makes it very clear that if a unit is closed continuously for a period of 15 days or more the benefit of abatement will be available. Nowhere does the rule specifically stipulate that the closure should take place within a calendar month itself. In the instant case there is no dispute that the unit was closed continuously for a period of 15 days even though the closure overlapped in October-November and again in November-December. That being the factual position, the unit will be entitled for the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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