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2012 (9) TMI 742 - AT - Central ExcisePre-deposit,penalty, interest under rule Pan Masala Packing Machine - Assessee is a manufacturer of Pan Masala containing tobacco – Paying duty u/s 3A CEA, 1944 and Rules thereunder on the basis packing machine - During some period, certain number of machines not been operated for the whole month – Certain had been operated only for part of the month, therefore assessee not pay duty for that period – AO issue SCN u/s 11 for demand of duty, interest and penalty - Whether in respect of such machines the duty would be payable only on pro-rata basis for the number of days in the month during which the machine had functioned or would be payable for the whole month without giving abatement for the period for which the machine was sealed – Assessee file stay application - Held that:- As the appellant have not been able to establish prima-facie case in their favour and hence this is not a case for total waiver from the provisions of u/s 35F. On deposit of the duty amount within the stipulated period, the requirement of pre-deposit of interest and penalty shall stand waived and recovery thereof stayed till the disposal of the appeal. Decision in favour of revenue.
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