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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 ..... appellant and therefore the appellants are entitled to refund of the interest so recovered from them - Appeal No. E/56358-56361/2013-EX. (SM) - Final Order No. 50163-50166/2016 - Dated:- 29-1-2016 - Mr. R.K. Singh, J. For The Appellant : Shri O.P. Agarwal, C.A. For The Respondent : Shri O.P. Agarwal, C.A. These appeals have been filed against respective orders-in-appeal in terms of which the appellants, claims for refund of interest recovered on account of so called delay in depositing duty which were rejected on the ground as per Rule 9 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as the said Rules) duty was to be deposited by 5th of the month to which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellant has argued that no machines operated from the beginning of the month up to certain dates in that month and therefore duty could have been deposited by the 5th of the following month as per proviso to Rule 9 which states as under provided 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 5th of the following month. The appellant contended that it paid duty before the 5th day of the month following the month to which duty pertained and indeed it paid duty within the same month itself. Thus there was no interest leviable and consequently interest recovered was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 uninstallation 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 packing machines installed in the factory during that month. This provision thus presumes that installed packing machines correspond to operating packing machines and the duty paid or duty payable under Rule 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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