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TMI Blog2018 (3) TMI 1539X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Suptd.(A.R) for the Respondent ORDER Per Shri P. K. Choudhary 1. Briefly Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Zarda, Scented Tobacco classifiable under Chapter 24 of the Central Excise Tariff Act, 1985. They are paying duty under Section 3A of the Central Excise Act, 1944 read with Chewing Tobacco and unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules, 2010. The appellant claimed the abatement of duty of ₹ 7,87,258.00 of non-production of the notified goods. The Adjudicating authority rejected the Refund/Abatement claim submitted on 19.09.2016 as per Rule 10 of the Rules, 2010. By the impugned Order, the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling machine is not disputed and therefore prayer of abatement of duty cannot be denied. The relevant portion of the said decision is reproduced below : 6. We have considered that submissions from both the sides and perused the records. Rule 10 of PMPM Rules, 2008 provides that in case a factory manufacturing Pan Masala or Gutkha, did not produce any goods during any continuous period of 15 days or more, the duty calculated on a proportionate basis shall be abated in respect of such period provided the manufacturer of the said goods files an intimation to this effect with the Deputy/Assistant Commissioner with a copy to the Superintendent of Central Excise atleast three working days prior to commencement of the said period, who, on rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 hours and after completion of the period of the closure, the machines were desealed at 10:10 Hours on 1-2-2013. The only objection of the department is that the intimation for closure was not given three working days prior to commencement of the period of closure. We are of the view that when the purpose of giving prior intimation three working days prior to commencement of closure, is that the officers have enough time to seal the machines in the manner as prescribed in this rule, and this purpose has been achieved, as the sealing of the machines in the manner prescribed was done on 14-1-2013 in pursuance of the orders given by the Assistant Commissioner on 11-1-2013, the Conditions of the intimation of closure being given at least three ..... X X X X Extracts X X X X X X X X Extracts X X X X
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