9911796707
TMI Blog2017 (11) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. As per admitted facts that the appellants filed a request for sealing of one no. of packing machine of Sada Pan Masala RSP 4/-, the only machine installed in the factory of the appellants, on 16.08.2013; that the Assistant Commissioner, Central Excise, Division, Agra ordered to seal the machine on 21.08.2013; that jurisdictional Superintendent sealed the same on 21.08.13 under a panchnama dated 21.08.13 at 17.30 hrs; that the factory remained closed till 09.10.2013 and; that the appellants filed claim for abatement of duty of Rs. 16,45,161/- paid for the period 22.08.13 to 31.08.13 (nine days) and filed another abatement claim of Rs. 33,09,677/- for the period from 01.10.13 to 09.10.13 (nine days). The adjudicating authority in bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2013 and the abatement was claimed from 22.06.2013 to 18.07.2013. The same adjudicating authority vide Order-in-Original No.04-CX/Abatement/AC/2014 dated 23.01.2014 granted them abatement for the month of July 2013 by holding that the appellants followed the procedure, as prescribed under Rule 6, 10 and 13 of the Pan Masala Rules and therefore, the abatement of amount deposited pro-rata basis for the closure period w.e.f. 01.07.13 to 18.07.13 is admissible. However, as regards claim for the month of June 13, they were advised to claim refund instead of abatement. I thus, find that in that case the department has counted and accepted the gap between the date of closure intimation and the date of commencement of abatement to be not less than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 10 of the said Rules, is considered to be complied with. The wordings used in Rule 10 read as At least three working days cannot reasonably be interpreted to exclude the date of filing/submitting the intimation to close the manufacturing operations provided this date of intimation is a working day/date. Accordingly, in this case the date of submitting intimation to close the factory should be counted for the purpose of limitation of three days under Rule 10 of Rules ibid." 8. I also take note of the relied upon decision of CESTAT, New Delhi in case of M/s Rajat Industries Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax, Kanpur. In that case the Tribunal has observed that the closure int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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