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TMI Blog2012 (9) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... ting packing machines during a month for the purpose of Rule 7 is to be taken as the maximum number of packing machines installed on any day during the month. However, under Rule 10 of the PMPM Rules, proportionate abatement of duty can be allowed for the period when the entire factory was closed and had not produced or cleared any goods, during a continuous period of 15 days or more, subject to the conditions as specified in this rule. when during first period of closure, the unit was closed from 10-3-2010 to 1-4-2010 and during second period when it was closed from 8-4-2010 to 1-5-2010, the abatement for the entire period including for 1st April 2010 and 1st May 2010 has been correctly allowed. There is nothing in Rule 10 from which it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays or more falling in a month and therefore the abatement for 1st April 2010 (1 day) and 1st May 2010 (1 day) was not available to the respondent and has been wrongly allowed by the Assistant Commissioner. Accordingly, the Assistant Commissioner was asked to file an application to the Commissioner (Appeals) under Section 35E(4) of Central Excise Act, which is to be treated as an appeal by the department. 1.2 These review appeals under Section 35E(4) filed by the department were decided by the Commissioner (Appeals) vide orders-in-appeal No. 267/CE/LKO/2011 and 268/CE/LKO/2011 each dated 31-5-2012 by which the department s appeals were dismissed. Against these orders of the Commissioner (Appeals), these two appeals have been filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty can be allowed for the period when the entire factory was closed and had not produced or cleared any goods, during a continuous period of 15 days or more, subject to the conditions as specified in this rule. Rule 10 is reproduced below :- 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 filed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to inform the Jurisdictional officers well in advance, who shall unseal the machine and supervise the re-installation; (3) During the period of closure, neither any pan masala/gutkha pouches would be manufactured nor there would be any clearance of any goods. (4) From the perusal of Rule 10, it is clear that there is nothing in this rule from which it can be concluded that for the purpose of abatement, the period of closure should be within a calendar month only and should not span over a period of two consecutive calendar months. 6. In view of the above, when during first period of closure, the unit was closed from 10-3-2010 to 1-4-2010 and during second period when it was closed from 8-4-2010 to 1-5-2010, the abatement for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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