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TMI Blog2018 (5) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of the fourth proviso to Rule 9 is applicable, in cases, where the production of goods of a new RSP, which has not been earlier manufactured during the month, is commenced by the manufacturer, even if the goods bearing such RSP were being manufactured in the earlier months - benefit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/52764/2015-SM - A/51682/2018-SM[BR] - Dated:- 12-4-2018 - Mr. S.K. Mohanty, Member (Judicial) Shri Rahul Tangri, Advocate - for the appellant Shri H.C. Saini, D.R. - for the respondent Per S.K. Mohanty : Brief facts of the case are that the appellant is engaged in the manufacture of branded chewing tobacco, falling under Chapter sub-heading No. 240399010 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of notified goods of Machine No. 25 and Machine No. 23. Accordingly, the department issued show cause notice dated 22.11.2012, proposing to deny refund of ₹ 22,32,258/-, out of the refund claim amount of ₹ 62 lakhs. The allegations made in the said show cause notice was to the effect that the 4th proviso to Rule 9 of CTD Rules is not applicable. The show cause notice dated 22.11.2012 was adjudicated vide order dated 20.12.2012, wherein the ld. Dy. Commissioner of Central Excise had sanctioned the entire refund claim of ₹ 62 lakhs in favour of the appellant. Feeling aggrieved with the said adjudication order, Revenue has filed the appeal before the ld. Commissioner (Appeals). The appeal of the Revenue was disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods of a new RSP is commenced during the month. The impugned order has interpreted the word permanently , by holding that the said legal provision is applicable, only when the manufacturer has either discontinued the existing RSP, which will never be manufactured in future; or commenced the production of a new RSP, which has never been manufactured in the past. On perusal of the said proviso appended to Rule 9 ibid, it reveals that the scenario of permanent discontinuation or commencement of existing/new RSP, is subject to the expression during the month . Thus, such discontinuation or commencement shall happen in a given month only. The wordings permanently/new in the rules, cannot be interpreted to mean that such discontinuation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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