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2009 (7) TMI 379 - CESTAT, AHMEDABADAbatement of duty – Production capacity based duty - Appellants who are engaged in manufacture of Pan Masala, were required to pay the duty under Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 - As per Section 10 of the said Notification, the manufacturer claiming abatement of duty for non-production of notified goods need to file an intimation 7 days prior to intended period of closure of manufacturing activity at least for a minimum period of 15 days. - officers on 2-7-08 sealed the packing machine. The said sealing was lifted on 18-7-08. Accordingly, the appellants applied for abatement in terms of said Section as the machine in question was not utilised for production for a period of 15 days. - The said abatement stand denied to the appellant by the authorities below on the ground that no intimation was given by the assessee and the manufacturing activity cannot be closed prior to 9-7-08. - Admittedly, the notification itself was issued on 1-7-08 and the machine was sealed on 2-7-08. As such, there was no question of intimation of non-manufacture to the Revenue prior to the said closure. - As such, I find no merit in the reasoning of the authorities below and accordingly set aside the impugned order
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