Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 663 - HC - Central ExciseManufacture of chewing tobacco - compounded levy scheme - Closure of factory - Period of closure - High Court dismissed the appeal of Revenue following the decision of Commissioner of Central Excise, Rohtak v. M/s. Kay Fragrance (P) Ltd., Village Livaspur, Bahadurgarh [2013 (9) TMI 697 - PUNJAB & HARYANA HIGH COURT]. The appeal was filed against decision of Tribunal [2013 (9) TMI 697 - PUNJAB & HARYANA HIGH COURT]; wherein tribunal held that Rules required a manufacturing unit to deposit the entire duty for that particular month by 5th day of that particular month. If subsequently the unit is closed, they are given liberty to file abatement and seek refund of duty. However, in a scenario where a manufacturing unit is aware of the closure of its unit, before the duty is deposited by him for the entire month, he may seek abatement at that particular point of time, make deposit of duty for working days only. The non following of the said procedure, may result in confirmation of interest against the assessee, but will not result in denial of the substantive benefit available to him in terms of the rules, in question.
|