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2017 (3) TMI 920 - AT - Central ExciseRefund claim - abatement of duty - sealing of machinery - denial of refund on the ground that the respondent failed to clear the stock of finished goods within a period of two days from the date of closure as specified in Rule 10 of the Pan Masala Packing Machines (Proviso) - the main issue is how to complete the period of two days within which the respondent is required to clear the goods manufactured and not stock at the time of closure of the machine - Held that: - as last day of the prescribed two days period is Sunday which is holiday and no production and clearances are undertaken on Sundays. Hence, clearance of notified goods on the very next day i.e. Monday on 11.07.2011 is to be considered as done or taken in due time in terms provisions of section 10 of the said act which is also applicable to Pan Masala Packing Machine Rules 2008 in terms of provisions of Rule 18 of the said rules - appeal dismissed - decided against Revenue.
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