Abatement of duty available for non-production of tobacco during continuous period of 15 or more days

Suresh Tobacco Co Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

CESTAT Ahmedabad held that in terms of rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the abatement of duty deposited in advance is available in respect of one of the machines of the manufacturer which was not engaged in the manufacture of notified goods i.e. branded and unmanufactured tobacco without lime tube for continuous period of 15 or more days.

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