9911796707
TMI Blog2017 (10) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... turing of Pan Masala having RSP ₹ 3/- per pouch on 9th October, 2013 and paid duty for whole of the month. In terms of the said Rule, the respondent is required to pay duty on pro-rata basis and since they have paid excess duty, they are entitled for refund - appeal dismissed - decided against Revenue. - E/70590/2016-EX[SM] - A/71110/2017-SM[BR] - Dated:- 12-9-2017 - Mr. Ashok Jindal, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 09/10/2013 and the machine was sealed. As the respondent paid Central Excise duty for the said machine for the period 01/10/2013 to 31/10/2013, they filed refund claim of duty for the period 10/10/2013 to 31/10/2013 when the machine remained closed under proviso 4 to Rule 9 of Pan Masala Packing Machines (Capacity Determination Collection of Duty) Rules, 2008. The Adjudicating Authority rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Masala Packing Machines (Capacity Determination Collection of Duty) Rules, 2008. As the machine manufacturing Pan Masala of RSP ₹ 3/- per pouch was permanently discontinued and the machine was sealed by Central Excise Officers. In that circumstance, proviso 4 to Rule 9 of the Rule, is squarely applicable to the facts of this case and the ld. Commissioner (Appeals) has rightly allowed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the duty liability for the month shall not be discharged unless the differential duty is paid by the 5 th day of the following month and in case the amount of duty so recalculated is less than the duty paid for the month, the balance shall be refunded to the manufacturer by the 20th day of the following month. On going through the said proviso, I find if the assesse has permanently discon ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
