9911796707
TMI Blog2012 (11) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : Mathew John, Member (T)]. - After hearing the matter for a short time we found that the issue involved is very short and already decided in respect of another assessee. So the requirement of pre-deposit was waived and the appeal itself was taken up for hearing with the consent of both sides. 2. Appellants are manufacturers of Pan Masala and Gutka i.e. Pan Masala containing tobacco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least seven days prior to the commencement of said period, who on receipt of such intimation shall direct for sealing of all the packing machines available in the factory for the said period under the physical supervision of Superintendent of Central Excise, in the manner that these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 1-2-2010 to 1-3-2010 which is a continuous period in excess of 15 days. 5. The facts of the case are stated in the Appeal Memorandum in very complicated manner coupling the above period of closure with the next period of closure from 10-3-2010 to 31-3-2010. However, it is not relevant to decide the issue at hand. The short point for decision is whether the continuous period from 1-2-2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at they seek. 7. The argument of AR is that duty liability is to be determined for each calendar month and duty is to be remitted in advance. So the continuous period specified in Rule 10 also has to be reckoned for each month separately. 8. We have considered arguments on both sides. There is nothing stated in Rule 10 to the effect that a continuous period falling under different cale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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