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2015 (1) TMI 1041 - AT - Central ExciseManufacture of chewing tobacco - compounded levy scheme - Closure of factory - Period of closure - Held that:- factory of the appellant was closed for the period 25.07.2012 to 21.08.2012 and duty was not paid by the appellant on 05.08.2012 as their factory was not functioning but when the factory started functioning on 22.08.2012 they have paid the duty on 24.08.2012. If at all the appellant are liable to pay, they are liable to pay interest for the period of 05.08.2012 to 24.08.2012 which appellant has already paid. Therefore, following the decision of this Tribunal in the case of Shree Flavours Pvt Ltd. (2014 (4) TMI 417 - CESTAT NEW DELHI) I hold that appellant is not required to pay duty. - Accordingly impugned order is set aside - Decided in favour of assessee.
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