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2019 (9) TMI 174 - AT - Central ExciseAbatement of duty - closure of the factory - Compounded Levy Scheme - manufacture of Kamyab brand Pan Masala and Kamyab brand Zarda factory sealed for 20 days - denial of abatement on the ground that the appellant did not clear the earlier manufactured goods within a period of two days - HELD THAT:- In the absence of any dispute that during the period of abatement, the assessee’s factory admittedly remained closed thus earning the abatement in terms of the said Rules and mere clearance of the earlier manufactured goods beyond the period of two days, by itself cannot be adopted for denial of the abatement. The condition of clearance of pre-manufactured goods within a period of two days of the closure of the factory is meant for avoiding any misuse of the facility given to the manufacturers as the goods in question are prone to evasion - However, when it is otherwise established and is not disputed by the Revenue that the substantive condition of the Notification which is the sealing of the machines and consequent closure of the factory stand satisfied, the clearance within two days being only a technical condition, has to be interpreted in a manner leading to justice to the assessee. Denial of abatement is not justified - appeal allowed - decided in favor of appellant.
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