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TMI Blog2017 (3) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of notified goods on the very next day i.e. Monday on 11.07.2011 is to be considered as done or taken in due time in terms provisions of section 10 of the said act which is also applicable to Pan Masala Packing Machine Rules 2008 in terms of provisions of Rule 18 of the said rules - appeal dismissed - decided against Revenue. - E/1837/2012-EX(SM) - FINAL ORDER NO. 50935/2017-EX(SM) - Dated:- 18-1-2017 - Shri V. Padmanabhan, Member (Technical) Shri R.K. Mishra, DR for the Appellants None present for the Respondent ORDER The present appeal has been filed by Revenue challenging the order dated 10.04.2012 passed by the Commissioner (A) Raipur. The respondent is engaged in manufacture of pan masala and pan masala contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory was closed on mid night of 08-09/07/2011 the period of two days falls on 09-10/07/2011. Finished goods stands cleared on 11/07/2011. In the impugned order the Commissioner (A) has held that since 10.07.2011 was Sunday and a holiday, the period of two days should extend to 11.07.2011. Accordingly he allowed the refund. Aggrieved by the impugned order Revenue is in appeal. 2. Ld. DR reiterated the original authority order and submitted that there is no need to refer to the section 10 of the General Clause Act 1897 in view of the fact that Rule 10 of the Pan Masala Packing Machines Rules clearly stipulates that the goods should be removed within the first two days. 3. With the above background, I have heard Shri R.K. Mishra, DR fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, the Commissioner has given the findings as follows: In this connection, I find that, computation of time in terms of Section 10 of the General Clauses Act, 1897 is equally applicable to appellants case also as last day of the prescribed two days period is Sunday which is holiday and no production and clearances are undertaken on Sundays. Hence, clearance of notified goods on the very next day i.e. Monday on 11.07.2011 is to be considered as done or taken in due time in terms provisions of section 10 of the said act which is also applicable to Pan Masala Packing Machine Rules 2008 in terms of provisions of Rule 18 of the said rules which stipulates that Except as herein provided, all provisions of the Act, and the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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