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2015 (10) TMI 1040 - HC - Central ExciseDemand of differential duty - Abatement claim - compounded levy scheme - Demand of interest - Held that:- Appellant had pressed into service Rule 10 of the PMPM Rules requires the duty calculated on a proportional basis to be abated in case the factory does not produce the notified goods during any continuous period of 15 days in a month. Rule 10 further requires the intimation to that effect to be given to the authorities at least three working days prior to the commencement of the period of closure. Rule 9 requires the monthly duty payable to the authorities to be paid by the fifth day of the same month. There is nothing in Rule 9 to suggest that the failure to pay the duty payable on all the machines upfront by the 5th day of a month would disentitle the Assessee to claim pro rata abatement of duty. The requirement under Rule 10 of giving intimation three days prior to the closure has been complied with by the Assessee. Failure to make the payment of duty on fifth day of every month cannot result in depriving the Assessee of the pro rata abatement of duty which he is in any way entitled to since admittedly in the present case there has been a closure of the factory from 14th to 31st August 2012 and an abatement order has also been passed on 28th August 2012. However, the Assessee would be liable to pay the interest for the period of late deposit of duty. - No substantial question of law arises therefrom. - Decided against Revenue.
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