Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 76 - AT - Central ExciseSuo moto Abatement for the period of closure of factory - Pan Masala Packing Machines (Collection of Duty and Determination of Capacity) Rules, 2008 - Held that: - similar issue is squarely covered by the ruling of Hon’ble Gujarat High Court in Thakkar Tobacco Products Private Ltd. [2015 (11) TMI 319 - GUJARAT HIGH COURT] in favor of the appellant, where it was held that When the rules do not provide for the manner in which duty is required to be abated, nor do they provide that abatement shall be by an order of the Commissioner or any authority, but nonetheless provide for abatement of duty and the extent of entitlement to such abatement, no fault can be found in the approach of the assessee in suo motu taking the benefit of such abatement. Demand of interest u/s 11AB - Held that: - the restarting of operation of the factory subsequent to 05/08/2009, amounts to increase in the number of operating packing machines in the factory during the month - the payment of duty was required to be made by the 5th day of the next month, being September, 2009, which admittedly have been paid on such date - no interest is payable under Section 11 AB of the Act by the appellant assessee in the facts of this case. Whether the appellant is entitled to abatement, as they have cleared raw material and packing goods which are not the notified goods? - Held that: - the intention of legislature has been clarified by the subsequent amendment that the word goods appearing in the second part of the first proviso are only notified goods and nothing else. In this view of the matter, we set aside the impugned order and allow the appeal with consequential benefits. Appeal allowed - decided in favor of appellant.
|