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TMI Blog2018 (10) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... a Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Appellant Ms. Stuti Saggi (Advocate) for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) vide which he has rejected the Revenue s appeal filed before him against the order of the Assistant Commissioner, Revenue has filed further appeal before the Tribunal. 2. We have heard Learned A.R. Shri Gyanendra Kumar Tripathi appearing for the Revenue and Ms. Stuti Saggi advocate appearing for the respondent. 3. As per facts on record the respondent is registered with Central Excise vide Registration No.AADCK3073FXM003 for the manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11/2012, under physical supervision of the Range Officer. As the respondent had deposited central excise duty amounting to ₹ 2,52,00,000/- on 04/10/2012, for the month of October, 2012 against 07 machines installed in their factory but their factory remained closed for a continuous period of 16 days i.e. from 16/10/2012 to 31/10/2012, they applied on 07/11/2012 for abatement of duty in terms of Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 for the period (16 days) of said closure of factory. The Deputy Commissioner, Central Excise Division-V, Ghaziabad, vide his Order-in-Original No.155-R/Div-V/GZB/2012-13 dated 04/02/2013, granted the abatement for the said 16 days from 16/10/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays prior to the commencement of the period of non-production of the notified goods; (iii) All the packing machines available in the factory are sealed under the physical supervision of Superintendent, in the manner that these cannot be operated during the period of closure of production; (iv) No manufacturing activity whatsoever, in respect of the notified goods shall be undertaken and no removal of notified goods shall be effected by the manufacturer except that notified goods already produced before the commencement of the period may be removed within 02 days of said period; and (v) When the manufacturer intends to restart his production of notified goods, he shall inform to the Deputy/Assistant Commissioner of the date from which he wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 10. The only condition is that all the machines available in the factory would be sealed in the manner that these cannot be operated during said period. Thus the provisions of Rule 6 and Rule 10 are applicable for entirely different purposes and have different conditions. For the purpose of proportionate abatement of duty only the provisions of Rule 10 shall apply. In Rule 10 the legislature has not incorporated the condition of removal of machines out of the factory premises therefore the same cannot be assumed. Words cannot be added or substituted to give a meaning more than what is stated in plain language. 4. For arriving at the above finding, the Appellate Authority also referred to the Tribunal decision in the case of Kay Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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