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TMI Blog2012 (11) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... ntinuous period falling under different calendar months should be split into periods falling under each month and abatement determined separately. The fact that duty liability is determined for each month separately cannot be reason to read extra words into the said Rule. So long as the days of closure are continuous, even if the days fall in different calendar months it will constitute one continuous period and the abatement under Rule 10 is to be determined accordingly - appeal succeeds - E/1225/2011 - 1057/2011-EX(PB) - Dated:- 21-12-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri Nitin Pathak, DR, for the Appellant. None, for the Respondent. [Order per : Mathew John, Member (T)]. After heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral 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 manufacturer : Provided further that when the manufacturer intends to restart his production of notified goods, he shall inform to the Deputy Commissioner of Central Excise or the Assistant Commissioner 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. 4. The packing machines were sealed on 31-1-2010 by the departmenta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... month separately. 8. We have considered arguments on both sides. There is nothing stated in Rule 10 to the effect that a continuous period falling under different calendar months should be split into periods falling under each month and abatement determined separately. The fact that duty liability is determined for each month separately cannot be reason to read extra words into the said Rule. So long as the days of closure are continuous, even if the days fall in different calendar months it will constitute one continuous period and the abatement under Rule 10 is to be determined accordingly. 9. Thus the appeal succeeds and it is ordered accordingly. Thus both stay petition and appeal are disposed of. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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