Pan Masala Packing Machine Rules – Abatement - Pre and post audit
In terms of Rule 10 of the Pan Masala Packing Machine Rules, 2008, the abatement of duty is to be given, in case the factory did not produce notified goods during any continuous period of 15 days or more. The JDC/JAC has to pass an abatement order in the case.
Board has received representations from the field formations regarding whether these abatement orders need to be subjected to pre and post audit in the same manner as the refund/rebate orders.
Board clarifies that as the abatement order is in the nature of refund, they are required to be subjected to the same administrative procedure of pre and post audit as laid down by the Board from time-to-time regarding refund.
CBEC Letter F. No.267 /16/2009- CX -8 Dated: March 12, 2009