2015 (11) TMI 956

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..... been filed for infraction of Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rule 2008. For facility the said Rule is extracted hereunder: "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 ab .....

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..... t been done. We find from the perusal of the record that intimation of closure of the factory was given by the assessee on 10.1.2013 intimating the Department that the production would be closed w.e.f. 15.1.2013. According to the appellant 11.1.2013 and 12.1.2013 were holidays and, therefore, only two working days were provided, namely, 13.1.2013 and 14.1.2013, consequently, there was a clear cut .....

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