2019 (9) TMI 174

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..... tured goods within a period of two days - HELD THAT:- In the absence of any dispute that during the period of abatement, the assessee s factory admittedly remained closed thus earning the abatement in terms of the said Rules and mere clearance of the earlier manufactured goods beyond the period of two days, by itself cannot be adopted for denial of the abatement. The condition of clearance of p .....

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..... AR, HON BLE MEMBER(TECHNICAL) Request for Adjournment for the Appellant (s) Shri Mohd. Altaf (Asstt.Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : After denying the request for adjournment we proceed to decide the appeal itself inasmuch as a short issue is involved. Accordingly we have heard the l .....

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..... nes undoubtedly remained sealed and no manufacture of notified goods was undertaken in their unit. However, the unit made clearances of notified goods manufactured prior to the period of closure. In terms of the Rules a manufacturer has to clear the goods manufactured prior to the closure period, within 2(two) days of the sealing. As such Revenue sought to deny the abatement on the said ground. .....

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..... period of two days as they were not having any buyers for the same. In the absence of any dispute that during the period of abatement, the assessee s factory admittedly remained closed thus earning the abatement in terms of the said Rules and mere clearance of the earlier manufactured goods beyond the period of two days, by itself cannot be adopted for denial of the abatement. We note that the lo .....

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..... to be interpreted in a manner leading to justice to the assessee. The purpose for which such a condition was added by the legislature has to be kept in mind and when that purpose is not defeated, an interpretation conducive to justice has to be given. 6. In view of our foregoing discussions we find no reasons to deny the abatement to the appellant. Accordingly impugned orders are s .....

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