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TMI Blog2018 (7) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... esentative for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether, for availing the benefit of abatement under Rule 10 of Pan Masala Packaging Machines (Capacity Determination and Collection of Duty) Rules, 2008, (PMPM Rules, 2008 for short) whether the period of closure of minimum of 15 days prescribed should be confined to any calendar month or it can spread over more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08. (ii) Discontinuation of RSP Rs. 2 w.e.f. 24th March, 2012 in terms of Rule 6(6) of PMPM Rules, 2008. The appellant commenced production on 18th March, 2012 and deposited duty for the month of March, 2012 amounting to Rs. 16,25,807/- calculated on pro-rata basis in terms of proviso 8 to Rule 9 of PMPM Rules, 2008. The appellant filed an abatement claim of Rs. 8,12,903/- on 24/04/2012 towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of Rule 10 of the PMPM Rules. In view of his observation, that the adjudicating authority is in error by holding that the period of 15 days is to be considered for each month. Further, observing that the words like 'month' or 'particular month' have not been used in relation to such period of closure, which is in excess of 15 days. Further, the Commissioner (Appeals) have relied on the rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the entire month of December, 2011. Since only 11 days were falling in the continuous period of closure beginning 21st December, 2011 to 20th February, 2012, the respondent is retained for abatement of 11 days for the month of December, 2011. This would not mean closure was for less than 15 days. The period 15 days may fall within a month or more than one month, provided it is continuous and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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