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2023 (6) TMI 492 - AT - Central ExciseDefault in the payment of duty - whether differential duty has to be paid only during the period of default on the highest number of machines installed/operated based on the amended provisions or as contended by the Revenue to be calculated in terms of proviso 7 of Rule 9 of PPM (CDCD) Rules, 2008 for the entire financial year as it stood prior to 27.2.2010? HELD THAT:- Board’s clarifications F.No.341/109/2008-TRU dated 27.7.2009 and No.81/17/2007-CX3 dated 20.04.2010 are very categorical and clear wherein it is stated that “Reading of proviso to Rule 7 to the Rule 9 of PPM (CDCD) Rules, 2008 makes it clear that the default for payment of duty for one month would not be treated as default for all the remaining part of the full financial year. However, the default would continue till the duty for the said month is paid”. Hence, in the instant case, the learned Commissioner has rightly demanded the differential duty along with interest for the available packing machines during the period of default. Board’s clarifications are very categorical and clear wherein it is stated that the default would continue till the duty for the said month is paid. Hence, in the instant case, the learned Commissioner has rightly demanded the differential duty along with interest for the available packing machines during the period of default. Revenue is bound to follow the Board’s clarification as per the decision rendered by Hon’ble Supreme Court in the case of COLLECTOR OF CENTRAL EXCISE, VADODARA VERSUS DHIREN CHEMICAL INDUSTRIES [2002 (2) TMI 115 - SC ORDER]. In view of the Board’s Clarifications vide F.No.341/109/2008-TRU dated 27.7.2009 and No.81/17/2007-CX3 dated 20.04.2010, the Commissioner’s order wherein he has redetermined the differential duty taking into account the Boards clarifications dated 27.7.2009 and 20.4.2010, is upheld and the department’s appeal is dismissed. Appeal dismissed.
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