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2017 (11) TMI 1272 - AT - Central ExciseAbatement - closure of factory - chewing tobacco pouches - additional machine installed in the three months for the full month - Held that: - Rule 8 provides that if any new machine is installed on any day during the month, it is to be considered as operating for the full month. However, Rule 10, which deals with abatement, provides for non-payment of duty in respect of the factory which is closed for more than 15 days - In respect of the three months in dispute, it is not in dispute that the factory was closed for more than 15 days. By reading together Rule 8 and 10 we reach the conclusion that in respect of the new machines added, duty is required to be paid for the entire period for which factory was working. Since, the demand has been confirmed by the Adjudicating Authority only on the above basis, we uphold the same. Appeal dismissed - decided against appellant.
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