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2019 (3) TMI 663 - AT - Central ExciseLiability of duty - manufacture of Gutkha - Pan Masala Packing machines (Capacity Determination and Collection of Duty) Rules, 2008 effective from 01/07/2008 - demand on pro-rata basis for the factory closed on 03/07/2008 - Held that:- In respect of clearance of goods during such stoppage of production and sealing of machinery, though no express provision or clarification is available as to if clearance of previously manufactured goods is to be included or excluded, in borrowing Rule 92 ZND dealing with procedure for claiming abatement on textiles vis-à-vis Board’s circular no. B.04.06.2001 dated 30.04.2001 whereby clarification was given that the stock of stentered fabrics lying in the factory could be allowed to be removed during the period of closure, which is conterminous to Rule 10 of Pan Masala Rules, he gave his findings that on removal of previously manufactured Pan Masala which is not included in the proviso dealing with such removal, the benefit of abatement granted under Rule 10 of the Pan Masala Rules can be extended to the Appellant. The said findings are upheld - appeal dismissed.
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