If a Rule is not attracted, than the proviso thereunder does not attracted

Vishnu Fragrance Pvt.Ltd Vs Commissioner of Central Goods & Service Tax, Central Excise and Customs (CESTAT Delhi) Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, provides for abatement in case of non production of goods (in case of factory did not produce the notified goods during for continuous period of fifteen days or more). I find from the admitted facts on record that the appellant, being engaged in production during the period December, 2010 to 31.01.2011, admittedly have not sought for any abatemen...