Appellant eligible for abatement without prior payment of duty for period when machine under closure. As...

Appellant eligible for abatement without prior payment of duty for period when machine under closure. As per Rule 10 of Pan Masala Packaging Machine Rules, 2008, and CESTAT precedents, abatement claimable sans duty payment for closure period. Demand of duty unsustainable, impugned orders set aside, appeal allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X