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TMI Blog2018 (9) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... o Rule 9 become operational and therefore, the date of payment of duty gets shifted to 5th of the following month - Appeal allowed. - APPEAL No. E/70519, 70571/2018-EX[SM] - A/71966-71967/2018-SM[BR] - Dated:- 13-8-2018 - Mr. Anil G. Shakkarwar, Member (Technical) Shri S.R. Agrawal, (Adv) for Appellant Shri Gyanendra Kumar Tripathi, Asstt. Commer. (AR), for Respondent ORDER Per: Anil G. Shakkarwar, The present two appeals are arising out of Order-In-Appeal No. 153 154/CE/Appeal/Audit/LKO/2018 dated 23.03.2018 passed by Commissioner (Audit) Central Goods Service Tax Central Excise, Lucknow. 2. Above stated two appeals are arising out of two different Order-In-Appeals passed in respect of the same manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by 5th day of following month i.e. September, 2015 and therefore, there was no short payment and therefore, there was no confirmation of interest on the same. Similarly, in the Appeal No. E/70571/2018 the issue was for the month of April 2015, where the factory operated from 16.04.2015 to 30.04.2015 and on proportionate basis Central Excise duty of ₹ 67.44 lakhs was paid on 17.04.2015. Similarly, a show cause notice was issued and though Order-In-Original dated 13.01.2017 similar order was passed by the Original Authority stating that the provisions of said Rules, 2008 and said Rules, 2010 are parimateria and relying on the decision of this Tribunal in the case of M/s Taste Well Products Vs Commissioner of Central Excise Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nth. He has further submitted that the Learned Commissioner (Appeals) has relied upon the provisions of Rule 7 and Rule 9 of said Rules and held that interest was payable. He has submitted that Learned Commissioner (Appeals) has not taken into consideration, the 3rd Proviso to said Rule 9 to arrive at his decision and therefore, the impugned orders are not sustainable. 6. Heard the Learned A.R. for revenue who has supported the impugned Order-In-Appeal. 7. Having considered the rival submissions and on perusal of record, I find that the contentions raised by Learned Counsel for appellant as recorded hereinabove are sustainable. 8. I, therefore, set aside the impugned Orders-In-Appeal and allow both the appeals. The appellant shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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