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TMI Blog2017 (10) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ber, 2014, the order has been set aside by the learned Commissioner (Appeals) therefore they are not entitled for abatement claim for the month of December, 2014 - Held that: - it is not disputed that the factory of the appellant remains closed during the period from 08.12.2014 to 22.12.2014 for 15 days. As per the Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010 was denied by the learned Commissioner (Appeals). 2. The brief facts of the case are that the appellant has paid duty in advance for the month of November, 2014. As their factory remained closed for more than 15 days from 18.10.2014 to 09.11.2014, the appellant filed the abatement claim which was sanctioned by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the month of December, 2014. Aggrieved by the said order, appellant is before me. 3. Learned counsel for the appellant submits that on 04.12.2014 the appellant was entitled for abetment claim for the month of November, 2014 and after adjustment of the said abetment claim, the appellant paid balance amount of duty in cash. Later-on, the amount sanctioned by the adjudicating authority for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itled for abetment claim of duty paid as their factory remain closed for 15 days. It is the fact on record that on 04th December, 2014 when the appellant paid the duty for the month of December, 2014 the abetment claim for November, 2014 was sanctioned and the same has been utilized for payment of duty for the month of December, 2014. It is also fact on record that the amount of November, 2014 has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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