9911796707
TMI Blog2013 (1) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal is regarding interpretation of Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, which is reproduced below :- "RULE 10. Abatement in case of non-production of goods. - In case a factory did not produce the notified goods during any continuous period of fifteen days or more, the duty calculated on a proportionate basis shall be abated in respect of such period provided the manufacturer of such goods files an intimation to this effect with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, [at least three working days] prior to the commencement of said period, who o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed and there was no production of continuous period of 15 days as such the appellant was eligible for abatement of the period 1-4-2011 to 10-4-2011. 4. The department was of the view that 15 days continuous period of non-production, which entitles the assessee to abatement has to be in a given calendar month, as such, a show cause notice was issued to the respondent proposing to deny the abatement claim. Respondent contested the show cause notice. Jurisdictional Assistant Commissioner, however, took the view that since the production in the month of April 2011 did not take place only for 10 days the respondent shall not be entitled to benefit under Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory for a continuous period of 15 days. The rule nowhere provides that continuous non-production of excisable goods should be during a given calendar month. Admittedly in this case, there was no production in the factory of the assessee for a continuous period of 36 days and all forty Gutkha sealing machines were sealed, therefore, we are of the view that the claim of the respondent for abatement is fully justified under Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 and the order of the Commissioner (Appeals) allowing the abatement cannot be faulted. In view of the discussion above, we do not find any merit in this appeal. The stay application and appeal is, therefore, dismissed in limin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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