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2014 (3) TMI 661 - AT - Central ExciseDuty demand - Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - appellant found it unviable to operate under the new scheme they filed a declaration with Range Office on 7-7-2008 declaring that they had only one packing machine in their factory and they wanted the department to seal the machine immediately since they do not want to carry on their manufacturing activity - Held that:- situation being dealt with was a stage of transition from the old scheme of paying duty to the new scheme of paying duty. The appellants had complied with the requirements of giving intimations and getting the machine sealed. Machine was sealed at 10 AM on 9-7-2008. In such circumstances no liability more than the duty liability on proportionate basis for the first eight days will arise in view of provisions like Rule 10 and Rule 16 of the said Rules - In the facts of the case no penalty is warranted on the appellants. Appellants are directed to pay proportionate duty liability for 8 days with appropriate interest - Decided partly in favour of assessee.
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