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2017 (12) TMI 1079 - AT - Central ExciseLiability of interest - whether the appellant is liable to pay interest for alleged late payment of duty under the fact that the packing machines were lying uninstalled and had been reinstalled after 5th of June and the duty for the month of June had been paid on 24th June, 2015, under the provisions of Chewing Tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination & Collection of Duty) Rules, 2010? Held that: - the appellant is not liable to pay any interest for deposit of duty on 24/06/2015, under the admitted fact that the machine was uninstalled/closed from 1st June, 2015 to 19th June, 2015, and under such facts, it amounts to addition of a machine and the due date for payment of duty is 5th of the next month - appeal allowed - decided in favor of appellant.
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