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TMI Blog2016 (3) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... was to be deposited by 5th of the month to which it pertained while it was deposited on dates after 5th of that month and therefore interest was recoverable. Chart given below gives the essential details of each of these appeals. S. No. Name of appellant Appeal No. Period of closure of factories (all M/c lying sealed) Date of de-sealing/installation of machine Amount deposited on Interest demanded/deposited for the period Amount of interest 1. Shreenath Enterprises Unit-I E/56358/13 1.3.11 to 16.3.11 17.3.2011 21.3.2011 6.3.11 to 21.3.11 14,250/- 2. Dinesh Tobacco Industries E/56358/13 1.3.2011 to 15.3.2011 16.3.2011 18.3.2011 6.3.11 to 18.3.2011 54,560/- 3. Shreenath Enterprises Unit-I E/56360/13 1.2.2011 to 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is point is rendered avoidable in view of the fact that this issue stands covered by the CESTAT Final Order No. 53520/2015 dated 24.11.2014 passed in the case of Trimurti Fragrance Pvt. Ltd. Vs. CCE, Delhi-II. Para 7 to 9 of the said order is reproduced below: "7. Rule 8 obligates a manufacturer to file a declaration in Form 1 serial No.5 of the Form I requires intimation of the number of single track packing machines available in the factory; serial No.6 requires intimation as to the number of packing machines which are installed in the factory of the declarant; and serial No.7 requires intimation /specification of the number of packing machines installed, which the manufacturer intends to operate in its factory for production of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ractive analysis of the Rules and in particular Rules 6 to 13 the conclusion is irresistible and compelling that where during any period, a manufacturer intimates its intention not to operate a packing machine and the same is sealed by the authorized officers, such machine is deemed have been uninstalled in terms of Rule 6(5). Third proviso to Rule 9 provides that in case of increase in the number of operating packing machines in the factory during the month 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. 9. In the facts of this case, the sealing of the 12 machines of the appellant occurred prior to 1.7.2013. The machines were inoperativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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