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2017 (11) TMI 701 - AT - Central ExciseValuation - Compounded Levy Scheme - second machine which was closed from time to time - Department is asking the duty for the full months under the compound levy scheme. The claim of the appellant is that duty is not payable on the second machine for the period when it was sealed by the department till reopened by the department - Held that: - The assessee deposited the duty amount for the month of July in advance vide e-receipt - As per the composite scheme, for production of pan masala and gutka, duty is payable. When there is no production due to sealing of the machine (as in the instant case), the factory cannot be considered closed completely as one machine was continuously working. So, Rule 10 is not applicable to the present case. The appellant will have to pay the duty on the second machine only for the period when it was working. The appellant is not suppose to pay any duty for the period when machine was sealed - the adjudicating authority directed to compute the period when the machine was working and raise the demand of duty and alongwith interest - appeal allowed by way of remand.
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