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2013 (5) TMI 596 - CESTAT NEW DELHICondition for availing Abatement of duty - Under Rule 10 of the Pan Masala Packing Rules – Held that:- In terms of the provisions of Rule 10 of the Pan Masala Packing Rules, for claiming abatement one condition is that the intimation regarding the closure of the factory has to be given at least three days in advance and other condition is that the period of abatement shall not be less than 15 days and that during the period of closure there will be no manufacturing whatsoever of the specified goods whatsoever and no removal of the goods. In this case, there is no dispute that the period of abatement is more than the specified limit and the intimation regarding closure of the factory had been given at least three days in advance. On first occasion, the appellant had intimated on 25/3/09 that they would be closing the factory from 4th April 2009 and on second occasion on 23/6/09 the appellant had intimated they would be closing the factory from 3rd July 2009. There is also no dispute the machine was sealed on 4th April 2009 and 3rd July 2009. Just because the Superintendent s remark regarding sealing does not mention the time of sealing, it cannot be presumed that on 4th April 2009 and 3rd July 2009, the factory had operated. The same view had been taken by the Tribunal in the case of CCE, Indore vs. Sai Pan Products [2012 (12) TMI 380 - CESTAT, NEW DELHI] Thus, the impugned order denying the abatement of duty is not sustainable.
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