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2013 (9) TMI 771 - ALLAHABAD HIGH COURTExemption on Duty under Rule 10 of Pan Masala Rules - The assessee claimed for exemption from payment of duty for the period the machine remained sealed i.e. 22-23 days, in terms of Rule 10 of Pan Masala Rules, 2008 but the same was denied – Whether the assessee was entitled for the exemption of the duty calculated for a period when the Machine was sealed by the department or not - Held that:- It was undisputed fact that the Machines were sealed and again it were unsealed and in each case, the sealing period was more than 15 days - There was nothing stated in Rule-10 to the effect that a continuous period falling under different calendar months should be split into period falling under each month and abatement determined separately - So long as the days of closure were continuous, even if the days fall in different calendar months it will constitute one continuous period and the abatement under Rule 10 was to be determined accordingly – there was no reason to interfere with the orders passed by the Tribunal – Decided against Revenue.
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