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2016 (8) TMI 344 - AT - Central ExciseProduction capacity based duty - Quantum - Pan Masala - denial of pro-rata benefit of duty due to failure to pay duty in time - closure of factory for the part of month - Held that:- the issue is covered in favour of appellant in the earlier order of Tribunal in Shri Flavours Pvt. Ltd. vs. CCE Delhi-IV [2014 (4) TMI 417 - CESTAT NEW DELHI]. Therefore, by following the decision of Hon'ble Delhi High Court in the case of CCE Vs. Shakti Fragrances Pvt. Ltd. [2015 (10) TMI 1040 - DELHI HIGH COURT], the 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. Hence, the impugned order is set aside and the appellant is required to pay duty on pro-rata basis for 12 working days. - Decided in favour of assessee.
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