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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 ..... i) Whether on the facts and circumstances of the case, the respondent is entitled to claim abatement as stipulated in Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 for the period 01/04/2011 to 10/04/2011 which is less than 15 days continuous closure in each calendar month as envisaged in the Rules or not ? (ii) Whether on the facts and circumstances of the case and looking to the fact that the work "abatement" and "closure" having not been defined under the Pan Masala Packing 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 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the period of 15 days and more is in one month or more than one month. 7. It is not in dispute that the factory of the Assessee remained closed from 01.03.2011 to 10.04.2011 i.e. for a period of 41 days and there was no manufacturing activity of excisable goods carried out in the said factory for the said period. Reference may be had to Rule 10 of Rules 2008 which reads as under: "RULE 10.' 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 manufacturer of such goods files an intimation to this effect with the Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r stipulations of Rule 10 inter alia of intimation to the department at least seven days prior to commencement of said period. Reference is made by the Revenue to Rule 7 which prescribes for a manner of payment of duty. Rule 7 reads as under : "RULE 7 : Duty payable to be calculated - The duty payable for a particular month shall be calculated by application of the appropriate rate of duty specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.42/2008-CE, dated the 1st July, 2008 to the number of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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