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2016 (7) TMI 556 - CESTAT NEW DELHIRefund - manufacturing of Gutka - Abatement in case of non-production of goods - closing of the factory - Held that:- The Rule 10 of the Pan Masala Packing Machines Rules specifies that the intimation for closure should be, at least 7 days’ prior to the commencement of the period. The question which arises before us is whether this condition precedent is to be rigidly enforced. The only objection of the department is that the intimation for closure was not given three working days prior to commencement of the period of closure. We are of the view that when the purpose of giving prior intimation three working days prior to commencement of closure, is that the officers have enough time to seal the machines in the manner as prescribed in this rule, and this purpose has been achieved, as the sealing of the machines in the manner prescribed was done on 14-1-2013 in pursuance of the orders given by the Assistant Commissioner on 11-1-2013, the Conditions of the intimation of closure being given at least three working days’ prior to closure lose its significance and the benefit of abatement cannot be denied on the ground that intimation of less than three working days’ prior to closure. - Refund allowed - Decided in favor of assessee.
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