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TMI Blog2013 (9) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for the entire month under Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. The claim was rejected by the Order-in-Original dated 30.3.2012 on the ground that the period of 11 days was less than 15 days in the month of December, 2011. In Appeal the Commissioner (Appeals), Custom and Central Excise, NOIDA held on 25.7.2012 that the party had applied for closure for a continuous period beginning from 21.12.2011 to 20.2.2012, which was more than 15 days in accordance with Rule 10 of the Rules of 2008. A part of the period of closure, which fell within the month of December, 2011, would not dis-entitle the party for abatement as the period of 15 days should be continued even if the period is falling in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under different calendar month should be split into periods falling under each month and abatement determined separately. The Tribunal further observed that so long as days of closure are continuous, even if days fall in different calender month, it will constitute one continuous period. Inasmuch as in the present appeal there is no dispute that the factory was closed continuously for a period from 21.12.2011 to 20.02.12, the Commissioner (Appeals) has rightly considered the closure of the factory as being more than 15 days and has rightly allowed the abatement claim for the period 11 days following in month of December. In view of the above, I do not find any infirmity in the impugned order of Commissioner (Appeal). Revenue appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December, 2011 of Rs.6,38,710/- deposited in excess for the month of December, 2011. 6. We do not find that the Tribunal has committed any error in upholding the order of the Commissioner (Appeals), Customs and Central Excise, NOIDA as the requirement of Rule 10 is for continuous period of 15 days. The Rule does not provide that the period should be confined to any calender month. Rule 10 of the Rules of 2008 is quoted as below:- "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 Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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