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TMI Blog2024 (11) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... iod without a break has to be more than 15 days. In the instant case, there was no production of notified goods for a period of 41 days in the factory of the respondent. Similar issue arose before the High Court of Punjab and Haryana in COMMISSIONER CENTRAL EXCISE VERSUS M/S KAY FRAGRANCE P. LTD. [ 2013 (9) TMI 697 - PUNJAB HARYANA HIGH COURT ], wherein in similar circumstances, the Division Bench of Punjab and Haryana High Court held that the continuous period of 15 days or more prescribed under Rule 10 could not be read in isolation to raise an inference that if closure in a month, was less than 15 days, a party would not be entitled to abatement of duty. Consequently, the questions of law raised are thus answered by holding that closure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Machines (Capacity Determination and Collection of Duty) Rules, 2008, can the period from 01/04/2011 to 10/04/2011 be allowed for the purpose for granting abatement particular when the entire Rules speak about a particular month except Rule 10 and whether the same can be read in isolation for the purpose of abatement ? 2. Respondent-Assessee is a manufacturer of Pan Masala and liable to pay Central Excise Duty under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as the Rules ). 3. The respondent applied for abatement under Rule 10 of the Rules, claiming that during the period from 01.03.2011 to 10.04.2011, its factory remained closed and since the period was over 15 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays or more, the duty calculated on a proportionate basis shall be abated in respect of such period provided the manufacturer 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 direct for sealing of all the packing machines available in the factory for the said period under the physical supervision of Superintendent of Central Excise, in the manner that these cannot be operated during the said period : [Provided that during such period, no manufacturing activity, wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f operating packing machines in the factory during the month. 9. Rule 7 merely stipules that duty payable for a particular month is to be calculated by application of the appropriate rate of duty specified in the notification of the Government of India to the number of operating packing machines in the factory during the month. 10. Rule 10, which provides for abatement, requires a continuous period of 15 days or more and there is no stipulation in the said Rule as to the period of 15 days or more being in one month or more than one month. The only stipulation being that the continuous period without a break has to be more than 15 days. In the instant case, there was no production of notified goods for a period of 41 days in the factory of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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