Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1335 - AT - Central ExciseValuation - Pan masala - abatement - whether under the Pan Masala Packaging Machines (capacity determination and collection of duty) Rules, 2008, the abatement is admissible suo motu or the duty has to be paid first and the abatement is to be allowed, thereafter? Held that: - the issue herein is squarely covered by the precedent ruling of this Tribunal in the case of M/s Trimurti Fragrances Pvt. Ltd. [2015 (8) TMI 34 - CESTAT NEW DELHI], where it was held that payment of duty first for the whole month and then claiming of rebate is not a precondition and duty is payable for the number of days for which a factory was working. Thus, demand of duty for the whole month was held unsustainable. Appeal dismissed - decided in favor of respondent-assessee.
|