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TMI Blog2018 (10) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... machines is admissible to appellant, or otherwise? Held that:- The appellant had applied for addition of cold rolling machines and the permission were granted by the superintended Jodhpur. It is thereafter that the appellant filed the impugned refund claim for duty deposited for the non working period of machines. The aforesaid notification has been issued under the provisions of Rules 15 of Central Excise Rules, 2002. Said rule provides for special procedure for payment of duty on the basis of such factors as may be relevant to production of such goods. This notification gives an option to the manufacturer of SS Patta/ Patti which are subjected to the process of cold rolling, whereby assessee can pay excise duty on the basis of no. of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proportionate refund of duty for the days when the cold rolling machines were not operational - appeal allowed - decided in favor of appellant. - E/51516 /2018-EX [SM] - 53040/2018 - Dated:- 26-9-2018 - Ms. Rachna Gupta, Member (Judicial) For the Appellant : None For the Respondent : Mr. K. Poddar, (AR). ORDER PER: RACHNA GUPTA The present appeal is against the order in appeal no.2144 dated 27.03.2018. 2. The appellants herein are engaged in manufacture of Stainless Steel patta /patti having a Central Excise Registration. Appellant is working under the special procedure for compound levy scheme for SS Patta/ Patti prescribed vide notification no. 17/2007 CE dated 01.03.2007 issued under Rule 15 of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon ble High Court of Rajasthan in the case of Collector of Central Excise Vs. Jupiter Industries [2006 (206) ELT 1195 (Raj.)] has been relied upon appeal is prayed to be allowed. 5. While rebutting these arguments ld. DR has justified the order. It is mentioned that even the authority as relied upon by the appellant has been clearly distinguished by the Commissioner Appeals holding that in the aforesaid judgment the appeal was allowed against duty payment for subsequent month only. But present is the case of refund of proportionate duty on non working/ operating machines from the monthly payment of duty. 6. After hearing both the parties considered opinion of mine is as follows: The issue to be decided in this case is as to whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedure, the amount payable by him for the first month or part thereof, as the case may be, shall be provisionally calculated on the basis of his declaration of the maximum number of cold rolling machines that are or are likely to be installed by him or on his behalf during the such period . 7. In the present case, I observe that the appellant had applied for addition of cold rolling machines and the permission were granted by the superintended Jodhpur. It is thereafter that the appellant filed the impugned refund claim for duty deposited for the non working period of machines. The aforesaid notification has been issued under the provisions of Rules 15 of Central Excise Rules, 2002. Said rule provides for special procedure for paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules in no way stipulates that any sum at the compounded rate is payable towards duty for the machine which is not in existence with the manufacturer nor does it say that no refund claim can be made with regard to excess payment made. The decision further clarified that central excise refund claims are made in terms of Section 11 B of Central Excise Act. It is clear from Rule 96 ZA that Patts/ Pattis manufacturers can opt for the special procedure. It was held that none of these rules contemplate payment of duty after a machines has been dismantled as production of machines discontinued. 9. The above decision is squarely applicable in the instant case where the appellant had paid the duty for the months of November to February despite t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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