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2014 (2) TMI 206 - CESTAT NEW DELHIDuty demand - Pan Masala or gutka - appellants addressed a letter dated 7.7.08 - the machines were sealed on 15.7.08, the Revenue entertained a view that appellant was liable to discharge its duty liability for the period from 1.7.08 to 14.7.08. - Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - Held that:- when, as per the appellants, their factory stopped production with effect from 1.7.08, the intimation was filed as late as 7.7.08. On 1.7.08 itself, the appellants was aware of the coming into existence of the said Rules, which raised liability against the assessee based upon the number of packing machines etc. installed in their factory. The fact of filing the late intimation about the closure of the factory, along with the fact of refusal to get the machines sealed, leads to unavoidable conclusion that the appellants factory was working right from 1.7.08 to 14.7.08, when their machines were actually put under seal on 15.7.08 - Confirmation of demand against the assessee along with interest and imposition of penalty is in accordance of provisions of Pan Masala Packaging Machine (Capacity Determination and Collection of Duty), Rules, 2002 - Decided against assessee.
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