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TMI Blog2021 (4) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant, being engaged in production during the period December, 2010 to 31.01.2011, admittedly have not sought for any abatement, and are not entitled to any abatement under Rule 10 of 2010 Rules. Thus, the view of the Department, first proviso of Rule 2010 is attracted is misconceived. Where a Rule is not attracted, the proviso thereunder does not attract. Under the Rules of Interpretation, a proviso is sub-servent to the Rule, and does not override the provisions of the Rule, of which it is a proviso. The Ist proviso to Rule 10 of 2010 Rules is not attracted under the admitted facts and circumstances - appeal allowed - decided in favor of appellant. - Excise Appeal No.53603 of 2018 (SM) - FINAL ORDER NO.51175/2021 - Dated:- 22-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly, instead of automatic machine. Therefore, the factory be de-sealed but without de-sealing of the automatic machines. The appellant informed the Department vide letter dated 6.5.2011 that they have started the production manually w.e.f. 6.5.2011. Thereafter, again by letter dated 8.5.2011, they informed the Department that they have suspended the production due to restrictions imposed by the Hon ble Supreme Court for use of plastic packaging for tobacco products. The appellant again requested the Department by letter dated 7.6.2011 to de-seal the machines on 10.06.2011 (midnight). Further, as prayed by the appellants, machines were finally desealed on 18.6.2011 at 00.05 hrs. As such, the said pouch packing machines remained sealed w.e.f. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 11 AC of the Act. 6. The appellant contested the show cause notice, inter alia, on the ground that Rule 10 of the 2010 Rules provides for Abatement in case of non-production of goods In case a factory did not produce the notified goods during any continuous period of fifteen days or more the duty calculated on a proportionate basis shall be abated in respect of such period provided the manfuacturer of such goods files an intimation to this effect with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least three working days prior to the commencement of said period, who on receipt of such intimation shall direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No.11/2010, refers to calendar month. Thus, Revenue has mis-conceived the clause such period , which refers to the period starting from the day of suspension of production till the resumption or and of the month. He further urges that it may be held that under the facts and circumstances, the provisions of Rule 10 of the said Rules, 2010 are not attracted, and accordingly, prays for allowing their appeal. 11. Ld. Authorised Representative, Shri Pradeep Gupta for the Revenue relies on the impugned order. 12. Having considered the rival contentions and on perusal of the records, I find that Rule 10 of 2010 Rules, provides for abatement in case of nonproduction of goods (in case of factory did not produce the notifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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