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TMI Blog2017 (7) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... t is available to the assessee or not? - Held that: - Rule 10 of the Rules, 2010 states that it provides the abatement if the production is closed for continuous period of 15 days. In the present case, the factory was closed from 21.01.2011 to 04.02.2011 i.e. for 15 days. In Rule 10, there is no mention that the 15 days closure should be in a particular month. In the absence of such a mention, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Capacity Determination and Collection of Duty) Rules, 2010, the closure of the factory should be in a particular month or if 15 days spill over to the next month, the abatement is available to the assessee or not. 2. Shri H.M. Dixit, Ld. AC (AR) appearing on behalf of the revenue submits that since the duty under the Rules 2010 is payable on monthly basis, the period of abatement of closure of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) CCE Vs. Prakash Products - 2011 (274) ELT 150 (T-Mum) iii) Sharda Synthetics Ltd. - 2004 (175) ELT 505 (T-Mum) iv) Janki Processors Ltd. - 2003 (156) ELT 68 (Tri-Del) v) Mahalakshmi Enterprises - 2002 (140) ELT 143 (Tri-Del) 4. I have carefully considered the submission made by both sides. 5. I find that the issue is whether the abatement in case of closure of prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of such intimation shall direct for sealing of all the packing machines available in the factory for the said period under the physical supervision of Superintendent of Central Excise, in the manner that the packing machines so sealed cannot be operated during the said period : Provided that during such period, no manufacturing activity, whatsoever, in respect of notified goods sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case, the factory was closed from 21.01.2011 to 04.02.2011 i.e. for 15 days. In Rule 10, there is no mention that the 15 days closure should be in a particular month. In the absence of such a mention, the revenue cannot import any extraneous words in the rule and interpret that the closure should be in a particular month. The only requirement is the closure should be for a continuous period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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