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2018 (6) TMI 319 - AT - Central ExciseRectification of mistake - Rectification/ clarification of Final Order no. 70448/2018 dated 05 March, 2018 - Compounded Levy Scheme - Declaration as per N/N. 30/2008-CE(NT) read with N/N. 42/2008 both dated 01 July, 2008 - Held that:- The appellant is correct in objecting to the demand for the 47 machines instead of 32 machines for the moth of July, 2008. We further find that this issue has escaped determination in the aforementioned final order of this tribunal in the appeal. Accordingly, we allow the Misc. Application and hold that that appellant shall be liable to pay duty for the month of July only 32 machines, which were found in operation, as per the declaration. Window to decided the number of machines operating - Held that:- The appellant exercised the option on 10.07.2008. On 03 July, itself they informed the Department that they wish to operate only 32 machines out of the total 47 machines, which declaration was not found to be untrue. In this view of the matter we hold that there is no application of Rule 8 of PMPM Rules and accordingly, we set aside the demand of ₹ 93,75,000/- confirmed in the impugned Order-in-Original alongwith interest thereon. The Final Order No. 70448/2018 dated 05 March, 2018 stands supplemented and or clarified by this order - ROM Application allowed.
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