2011 (8) TMI 987

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..... should be 15 days in a calendar month or whether the assessee can claim the benefit for a continuous period of 15 days not falling within the same calendar month - Held that:- other rules provide for calculation of duty liability and manner of payment of duty to be deposited. The word “month” is not used in Rule 10. Instead the word “period” is used. There is no intendment of the idea canvassed by .....

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..... and Collection of Duty) Rules, 2008, the minimum period of closure should be 15 days in a calendar month or whether the assessee can claim the benefit for a continuous period of 15 days not falling within the same calendar month. A plain reading of the above Rule would suggest that the continuous period of 15 days need not fall in one calendar month. The revenue is canvassing the argument that rul .....

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