Abatement of duty cannot be withheld for failure of Excise Superintendent to draw proper proceedings

Dharampal Satyapal Ltd. Vs Commissioner of Central Excise and Service Tax (Tripura High Court) In terms of sub-rule (5) of Rule 6 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the machines which the manufacturer does not intend to operate would be uninstalled and sealed by the Superintendent of Central Excise and removed from the factory premises under his physical supervision. For the period during which the machine is thus rendered incapacitated, the concerned manufacturer would be spared the burden of excise d...