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2018 (1) TMI 346 - AT - Central ExciseInterest on account of late remittance of central excise duty - 3rd proviso to Rule 9 of Pan Masala (Capacity Determination & Collection of Duty) Rules, 2008 - whether the Central Excise duty is to be paid on 5th of a particular month if the packing machines are reinstalled during that month after the 5th of that month or before 5th of the next month? - Held that: - The issue is no more res-integra, in view of above stated decision of this Tribunal in the case of Trimurti Fragrance Pvt. Ltd. [2016 (2) TMI 718 - CESTAT NEW DELHI], where it was held that whenever the machines were re-installed in the factory the Central Excise duty was paid on 5th of next month and therefore, there was no interest payable by them and the duty was paid properly - interest upheld - duty demand set aside - appeal allowed in part.
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