TMI Blog2014 (4) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... e, make deposit of duty for working days only. The non following of the said procedure, may result in confirmation of interest against the assessee, but will not result in denial of the substantive benefit available to him in terms of the rules, in question. As the appellant have already deposited the interest amount and is not contesting the same, we find no justification for confirmation of demand against him for the period of admitted closure of the factory. - Decided in favour of assessee. - Appeal No. 59779 of 2013 - Final Order No. 50958/2014 - Dated:- 7-3-2014 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant : Shri Vivek Kohli, Advocate For the Respondent : Shri Yashpal Sharma, Authorized Represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of closure in the month of October was around 22 days, he allowed the abatement, but confirmed the demand of duty for the period 17/09/10 to 30/09/10. 4. We find that on the said issue, there are number of decisions of the Tribunal laying down that the period of 15 days closure, need not fall within the same calendar month. It is sufficient if the unit is closed for a continuous period of 15 days, irrespective of the fact that the said period falls within two calendar months. One such reference can be made to the Tribunal decision in the case of CCE, Bhopal vs. Kaipan Pan Masala Pvt. Ltd. reported in 2012 (285) E.L.T. 296 (Tri. Del.). As such, we find no merits in the above reasoning of the Revenue. 5. The Adjudicating Authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a manufacturing unit to deposit the entire duty for that particular month by 5th day of that particular month. If subsequently the unit is closed, they are given liberty to file abatement and seek refund of duty. However, in a scenario where a manufacturing unit is aware of the closure of its unit, before the duty is deposited by him for the entire month, he may seek abatement at that particular point of time, make deposit of duty for working days only. The non following of the said procedure, may result in confirmation of interest against the assessee, but will not result in denial of the substantive benefit available to him in terms of the rules, in question. As the appellant have already deposited the interest amount and is not contestin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
