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2016 (7) TMI 888 - AT - Central ExciseDemand of duty - Pan Masala Packing Machines (Capacity Determination Collection of Duty) Rules, 2008 - period from 05.06.2012 to 29.06.2012 - Held that:- the duty for the period 28.06.2012 to 30.06.2012 was payable by 05.07.2012 in terms of 3rd proviso to Rule9 of the said Rules. In the circumstances, there is no delayed payment of duty and consequently no liability to pay interest as the assessee in this case paid the duty of ₹ 3,60,000/- on 29.06.2012 for the period 28.06.2012 to 30.06.2012 and also no penalty is levied either as there was no delay in discharge of appropriate duty. - demand set aside - Decided in favor of assessee.
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