Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1140 - CESTAT KOLKATARefund claim of deposit made - sealing of machinery - requirement of prior intimation - N/N. 42/2008-CE and 30/2008-CE(NT) both dated 01.07.2008 - HELD THAT:- According to Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 and notification No. 42/2008-CE and 30/2008-CE(NT) both dated 01.07.2008, if a machine does not produce for a continuous period of 15 days, than the duty shall be calculated on proportionate basis and the balance amount of duty shall be abated for the non-production period subject to the condition - The primary condition is that the assessee shall file an intimation to the Deputy/Assistant Commissioner of Central Excise with the copy to the Superintendent of Central Excise at least 3 working days prior to commencement of non-production period and on receipt of such intimation, the Superintendent shall seal and uninstall the PMPM machine under his proper supervision rendering the PMPM machine in-operable during the period of closure. The appellant had given intimation on 1.11.2013 being Friday (1st working days), 2.11.2013 was Saturday (2nd working day) and 4.11.2013 was Monday (3rd working days). Since, appellant had given prior intimation regarding closure of the factory from 5.11.2013 which was well in advance of three working days and sealing, uninstalling and removal of said machine is not under dispute - thus, the provisions of rule 10 of said Rules were fully complied and rejection of refund of substantial amount on plea of non-compliance of procedure of rule 10 of said Rules and interpreting ‘working days’ as per convenience of Department are not sustainable. Appeal dismissed - decided against Revenue.
|