TMI Blog2013 (9) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... he exemption of the duty calculated for a period when the Machine was sealed by the department or not - Held that:- It was undisputed fact that the Machines were sealed and again it were unsealed and in each case, the sealing period was more than 15 days - There was nothing stated in Rule-10 to the effect that a continuous period falling under different calendar months should be split into period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 21.12.2011 26.09.2012 passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi (for short 'CESTAT'). The brief facts of the case are that the respondent M/s. K. P. Pan Products Pvt. Limited is engaged in the manufacturing and sale of 'Gutka'. It has Pouch Machine to seal Pan Masala. The excise duty on each machine is payable on the basis of month to month. The respondent - a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed the present appeals. With this background, Sri Rajesh Singh Chauhan, learned counsel for the appellant-department has justified the order passed by the department. On the other hand, Sri Ratnesh Chandra, learned counsel for the assessee has justified the impugned order passed by the Tribunal. After hearing both the parties and on perusal of record, it appears that only the dispute is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least seven days prior to the commencement of said period, who on receipt of such intimation shall direct for sealing of all the packing machines available in the factory for the said period under the physical supervision of Superintendent of Central Excise, in the manner that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 days. There is nothing stated in Rule-10 to the effect that a continuous period falling under different calendar months should be split into period falling under each month and abatement determined separately. So long as the days of closure are continuous, even if the days fall in different calendar months it will constitute one continuous period and the abatement under Rule 10 is to be determi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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