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2015 (11) TMI 702 - AT - Central ExciseDuty demand - manufacturer of pan masala / gutkha and paying duty under Pan Masala Packing Machines (Capacity Determination and collection of duty) Rules 2008 - Held that:- A similar case came up before this tribunal in the case of Godfrey Philips India Ltd. [2015 (8) TMI 35 - CESTAT NEW DELHI] wherein the factory of the assesse was not in operation during the period 01.06.2010 and 21.06.2012 and it was operative only for three days i.e. on 27th 28th and 29th June 2012. But the assesse paid the duty for four days and the claim of the assessee was of abetment of excess duty paid for 30.06.2012 - In this case also the factory of the respondent was closed from 01.05.2011 to 16.05.2011. On 01.05.2011 the respondent was not sure whether their factory will be function from 17.05.2011 or not. Therefore, respondent was not required to pay duty on 05.05.2011 but when the respondents factory became operational on 17.05.2011. Within five days thereof the respondent has paid duty for the period 17.05.2011 to 31.05.2011. Therefore, I hold that respondent have correctly paid the duty on pro rata basis and do not find any infirmity with the impugned order. Same is upheld. - Decided against Revenue.
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