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2017 (11) TMI 750 - CESTAT ALLAHABADAbatement of duty - Compounded Levy Scheme - Rule 9 of Tobacco Packing Machines Rules, 2010 - Held that: - admittedly the appellant have not done any production nor of any addition in machines during April, 2012. Accordingly, the appellant was required to deposit the duty, as it is case of addition of machines (as provided under Rule 9), the duty have been rightly paid before the 5th of the next month - On a harmonious reading of Rules 9 & 10 together under the admitted facts, there is proper compliance in taking suo motu abatement as the fact of the closer of the factory for a continuous of 15 days, was in the knowledge of the Revenue, as is evident from the Panchnama dated 16-4-2012 - there is no violation of provisions of Rule 10 of TPM Rules, 2010 - appeal allowed - decided in favor of appellant.
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