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TMI Blog2016 (5) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... it together with the other applicable provisions of the said Rules, came to conclusion that there is no delayed payment warranting levy of interest in such situation - appeal allowed - decided in favor of appellant. - Excise Appeal Nos. 50242-50243 of 2016 (SM) - Final Order No. 51732-51733/2016 - Dated:- 3-5-2016 - B. Ravichandran M/s Shree Flavours LLP Appellant Versus CCE, Delhi-II ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culated the duty liability in terms of the said Rules and paid the duty before end of the said month itself. Proceedings were initiated against them to demand duty for the full month alongwith interest alongwith proposal to impose penalty. The cases were adjudicated resulting in impugned orders. The Original Authority dropped the demand of duty in both the cases. However, he confirmed the liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the end of the month itself. The learned Counsel pleaded that their case is covered by 3rd proviso to Rule 9. Rule 7 could not be applied as they could not determine the number of operating packing machine which may work on a future date. The learned Counsel submitted that similar types of cases have been examined by the Tribunal. It was held in Trimurti Fragrance Private Limited vs. CCE, De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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