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TMI Blog2016 (2) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... h on account of addition or installation of packing machines, the differential duty amount, if any, Shall be paid by the 5th day of the following month. In the facts of this case, the sealing of the 12 machines of the appellant occurred prior to 1.7.2013. The machines were inoperative during 1.7.2013 to 7.7.2013. The machines were unsealed and reinstalled on 8.7.13. This is evident from the abatement order dated 20.9.2013. In the circumstances under the third proviso to Rule 9, the duty was payable by the 5th of August, 2013. Duty was in fact paid on 27th July, 2013. There is therefore no delayed payment of duty warranting levy of interest under Section 11AA of the Act. - Central Excise Appeal No. 54985 of 2014-Ex(SM) - Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the month. The second proviso to Rule 9 enjoins that if the manufacturer fails to pay the amount of duty by due date, he shall be liable to pay the outstanding amount along with the interest at the rate specified by the Central Government vide notification under section 11AA of the Act on the outstanding amount, for the period starting with the first day after due date till the date of actual payment of the outstanding amount. 5. For July 2013 the appellant admittedly paid duty on 27.7.2013 instead of by the 5th July 2013. According to the appellant it applied for abatement of excise duty under Rule 10 of the Rules for the period including 1.7.2013 to 7.7.2013 (7 days) on 16.8.2013. The abatement was granted by the order dated 20.9.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production of notified goods. Rule 7 specifies that the duty payable for a particular month shall be calculated by application of the appropriate rate of duty specified in the notification of the Government to the number of operating packing machines in the factory during the month. Rule 8 enjoins that in case of addition or installation or removal or uninstaliation of a packing machine in the factory during the month, the number of operating packing machine for the month shall be taken as the maximum number of packing machines installed on any day during the month. The provisions of Rules 6(4) and 6(5) are also relevant. Sub-rule (4) enacts that the number of operating packing machines during any month shall be equal to the number of pack ..... X X X X Extracts X X X X X X X X Extracts X X X X
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