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2013 (1) TMI 356 - AT - Central ExciseAbatement of duty in case of non-production of goods - Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty), Rules, 2008 – Whether continuous non-production of excisable goods for 15 days should be during a calendar month - Assessee is engaged in manufacture of Gutkha - Duty on the basis of packing machine - Excisable item, under Chapter 24 - Department argued that 15 days continuous period of non-production which entitle the assessee to abatement has to be in a given calendar month – Appellant’s factory was closed for the period 1-3-2011 to 10-4-2011 – Revenue denied for abatement of 10 days of April,2011 under Rule 10 Held that:- The plea taken by department misconceived and is based on incorrect reading of Rule 10. Bare reading of the Rule shows, an assessee is entitled to abatement provided there has been no production in the factory for a continuous period of 15 days. The rule nowhere provides that continuous non-production of excisable goods should be during a given calendar month. There was no production in the factory of the assessee for a continuous period of more than 15 days, the benefit of abatement shall be allowed also for 10 days for the month of April, 2011. Therefore, claim of the assessee for abatement is fully justified. In favour of assessee
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