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2018 (9) TMI 1347 - AT - Central ExciseRefund/abatement of excess duty deposited - manufacture of Pan Masala & Gutka - Compounded Levy Scheme - Section 3A of the Central Excise Act, 1944 read with Notification No. 30/2008-CE(NT) dated 01.07.2008 - Held that:- Under the Pan Masala Packing Machines (Capacity Determination & Collection of Duty) Rules, 2008, the period of assessment is ‘Month’. Hence, all the provisions for computation of duty have to be read with respect to period of assessment, which is defined as ‘month to month’ under the scheme of the compounded levy. It is an admitted fact that the Appellants have started production of a new RSP of ₹ 1/- on two machines w.e.f. 12th April, 2013 and further started production on additional two machines of same RSP of ₹ 1/- w.e.f. 17th April, 2013 - Accordingly, in terms of proviso 4 to Rule 9 of the Pan Masala Packing Machines (Capacity Determination & Collection of Duty) Rules, 2008 read with Section 3A of the Act, the duty for the month of April, 2013 is payable on pro rata basis for the number of days the machines were in operation. Appellant is entitled to refund - appeal allowed - decided in favor of appellant.
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