Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (7) TMI 1187

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... than one month, and even if the number of days in case of continuous closure in a particular month is less than 15 days, whether the assessee shall be entitled to abatement? Held that:- The issue herein is squarely covered in favor of the assessee by the Ruling of Hon'ble Allahabad High Court in the case of Commissioner of Customs, Central Excise and Service Tax Vs Dharampal Satyapal Ltd. [2013 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nes (Capacity Determination and Collection of Duty) Rules, 2008, (PMPM Rules, 2008 for short) whether the period of closure of minimum of 15 days prescribed should be confined to any calendar month or it can spread over more than one month, and even if the number of days in case of continuous closure in a particular month is less than 15 days, whether the assessee shall be entitled to abatement. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , 2012 and deposited duty for the month of March, 2012 amounting to ₹ 16,25,807/- calculated on pro-rata basis in terms of proviso 8 to Rule 9 of PMPM Rules, 2008. The appellant filed an abatement claim of ₹ 8,12,903/- on 24/04/2012 towards duty liability for the month of March, 2012. The appellant claimed that they are entitled to pro-rata refund of duty for the period 25 th March to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 15 days is to be considered for each month. Further, observing that the words like month or particular month have not been used in relation to such period of closure, which is in excess of 15 days. Further, the Commissioner (Appeals) have relied on the ruling of this Tribunal in the case of Commissioner of Central Excise, Nasik Vs Prakash Products reported at 2011 (274) ELT 150 (Tri.-Mum). .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er, 2011 to 20 th February, 2012, the respondent is retained for abatement of 11 days for the month of December, 2011. This would not mean closure was for less than 15 days. The period 15 days may fall within a month or more than one month, provided it is continuous and that the assessee complies with other conditions set out in Rule 10 of the Rules of 2008. Accordingly, following the rulin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates