9911796707
TMI Blog2012 (12) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. In as much as the issue in all the three appeals is identical, a common order is being passed. 2. The issue is the abatement of duty in terms of the proviso 1 of Rule 10 of the Pan Masala Packing Machines (Capacity of Determination and Collection of Duty) Rules, 2008. The said Rule provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of closure would come to 14 days only and no abatement would be available. It further stands submitted by the Revenue as under :- "... the proper officer was found intact during the entire period for which abatement was claimed by the party. That the adjudicating authority while sanctioning the abatement claim of the party wrongly calculated the period of on-production of notified goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of production, day of duty, day of work or simply a working day. Day is a unit of time and consists of 24 hours. Its duration defer from person to person and situation to situation. It not necessarily starts from 00.00 hours, it may start as per the time prescribed by norms and regulation applicable in the trade and different private and government organisations, it may start at any time of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... night has not placed any support or any material so as to justify their stand. Admittedly the closure was for continuous period of 15 days (by taking a day of 24 hours) and no infirmity can be found in the views adopted by Commissioner (Appeals). Revenue's appeals are accordingly rejected. 6. Cross objections filed by the respondents are in the nature of written submissions, the same are ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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