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TMI Blog2015 (1) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... red six operating machines and on this basis their monthly duty liability was Rs. 1,14,00,000/- which is paid in advance. In respect of July 2010, they had paid the duty of Rs. 1,14,00,000/- in advance. However, by the order dated 25-7-2012 of the Government of Chhattisgarh, the manufacture and sale of gutkha was banned with immediate effect. The appellant on 26-7-2012 intimated the Jurisdictional Assistant Commissioner with a copy to Jurisdictional Superintendent, Central Excise intimating him that the State Government has banned the manufacture and sale of gutkha in the State from 27-7-2012, that in the present scenario they are compelled to stop the manufacturing, activities and, therefore, they want to permanently discontinue the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner of Central Excise, as the case may be, and the duty paid for the month in accordance with the notification shall be adjusted towards the duty so calculated and on such adjustment, if there is any excess payment, it shall be refunded to the manufacturer by 20th day of the following month and deficiency, if any, shall be payable by him by the 5th of the following month." 1.2 The Commissioner reviewed the above order of the Assistant Commissioner and directed him to file an appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide order-in-appeal dated 10-9-2013 allowed the Revenue's appeal and reversed the Assistant Commissioner's order on the ground that "he finds that the appellant had intimated v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presence of Panchas in the evening of 27-7-2012, that in view of this, the appellant are eligible for refund of duty for the period from 28-7-2012 to 31-7-2012, and that the ground on which the refund has been held as inadmissible is totally incorrect, as the letter dated 26-7-2012 submitted by the assessee clearly mentions that they had intimate the Central Excise authorities about permanent closure of the factory because of ban on manufacture and sale of gutkha and pan masala. He, therefore, pleaded that the impugned order is not correct, that the appellant have a strong prima facie case in their favour, and hence, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty payable by him for the month shall be calculated pro-rata on the basis of the total number of days in the said month and total number of days before the date of receipt of the said intimation with the Deputy Commissioner/Assistant Commissioner of Central Excise, and the duty paid for the month in accordance with the notification shall be adjusted towards the duty so calculated and on such adjustment, if there is any excess payment, it shall be refunded to the manufacturer by 20th day of the following month and deficiency, if any, shall be payable by him by the 5th of the following month. Prima facie, I find that the Assistant Commissioner has refunded the disputed amount strictly in accordance with Rule 16 of the Pan Masala Packing Machi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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