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2014 (7) TMI 697 - AT - Central ExciseWaiver of pre-deposit - payment of duty in advance - Pan Masala Packing machines Capacity Determination and Collection of Duty Rules 2008 - Held that:- if a machine is added or installed during a month after 5th of that month then as per third proviso to Rule 9 of PMPM Rules the differential duty with respect to that machine can be paid by the 5th of the following months. Therefore, prima-facie appellant has a case that duty with respect to sealed and de-installed machines cannot be made to be paid in advance for the entire month if machines were not operational upto 5th of a month. Prime-facie and statutorily no duty liability can be fastened on a manufacturer with respect to goods which have not been manufactured upto the 5th day or till the machine remained sealed in a month when machines manufacturing the goods are not operating - Following decision of M/s. Pm Products Versus CCE, Ahmedabad [2013 (10) TMI 1199 - CESTAT AHMEDABAD] - Stay granted.
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