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TMI Blog2017 (12) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee is entitled to take credits/adjustments of the amount of ₹ 19,20,000/- relating to the month of April, 2010, with interest as per Rules. whether the appellant had filed the appeal within the condonable period before the Learned Commissioner (Appeals)? - Held that: - the limitation has to be counted from 30/08/2010 when the appellant received the Order-in-Original and from that date the time taken is about 27/28 days. The Learned Commissioner (Appeals) have erred in counting the limitation from 26/08/2010 - the appeal is filed with the delay of about 28 days, which is condonable and accordingly, the said delay stands condoned by this Tribunal. Appeal allowed - decided in favor of appellant. - E/1766/2011-EX[SM] - A/71645/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, Mr. V. K. Agarwal which resulted in delay in drafting and filing of the appeal, which was finally filed on 26th November, 2010. As such the limitation has to be counted from 30/08/2010 when the appellant received the Order-in-Original and from that date the time taken is about 27/28 days. The Learned Commissioner (Appeals) have erred in counting the limitation from 26/08/2010 and accordingly, have drawn erroneous conclusion that there is delay of 31 days, which is beyond his powers to condone. 3. Considering the facts and circumstances, I hold that the service on Mr. B. M. Sharma, Advocate was not a good service and the limitation is to be counted from 30/08/2010 and as such the same is filed with the delay of about 28 days, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , vide letter of even C. No.772 dated 25/02/2010 intimated to the appellant that abatement request was premature as the conditions laid down under Rule 10 of said Rule have not been fulfilled as production did not start in the factory and as such, total continuous period of closer cannot be ascertained at this stage whereas the said appellant has not stopped the production permanently. The appellant was requested to file abatement immediately after restart of production. 4.3 On 29/01/2010 the appellant intimated vide their letter dated 29/01/2010 to the Superintendent, Central Excise, Range-I, Division-V, Ghaziabad with a copy to the Assistant Commissioner that all 04 Single Track Pouch Packing Machines sealed on 13/01/2010 would remain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oxes of the said 3 machines were sealed with punching seal and also by the brass seal on 10/04/2010 and handed over to the appellant for safe custody and storage. 4.6 Appellant filed revised declaration in Form-I in terms of Sub-rule 6 of Rule 6 of said Rules on 13/04/2010. As per declaration, 05 Single Track Pouch Packing Machines were available in factory. Out of these, 03 Single Track Pouch Packing Machines for MRP of ₹ 2.00 were to be used for production of notified goods and 02 Single Track Pouch Packing Machines were lying in sealed conditions. 4.7 The Superintendent, Central Excise, Range-I, Division-V, Ghaziabad intimated vide his letter C. No.20-CE/R-I/D-V/KPM-II/22/09/249 dated 13/04/2010 that 02 Single Track Pouch Pac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 52,74,193/- but disallowed the abatement claim for ₹ 19,20,000/- for the period 01/04/2010 to 08/04/2010 on the ground that no doubt, the unit remained closed for the period 15/01/2010 to 08/04/2010, but in the light of Rule 5 of PMP Rules, 2008, it appears that the abatement for period of 8 days, that is 01/04/2010 to 08/04/2010 is not admissible as all the activities of the unit remained suspended for a period of less than 15 days during the month of April, 2010. 6. Assailing the impugned order, as regards the refusal of abatement for the period 01/04/2010 to 08/04/2010. The Learned Counsel states that the Assistant Commissioner have erred in calculating the period. Admittedly, the factory of the appellant remained close for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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