TMI Blog2015 (1) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... W DELHI) I hold that appellant is not required to pay duty. - Accordingly impugned order is set aside - Decided in favour of assessee. - Appeal No. E/58284/2013-EX(SM) - FINAL ORDER NO.50109/2010-EX(SM) - Dated:- 15-1-2015 - Shri Ashok Jindal, J. For the Appellant : Shri O.P. Agarwal, DR For the Respondent : Ms. Ranjana Jha, Advocate JUDGEMENT Per Ashok Jindal: The appellant is in appeal against the impugned order wherein the Ld. Commissioner has directed to pay duty as per ACDO. The facts of the case are that the appellant are manufacturing Sada Pan Masala as well as Zarda and they are being governed by Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules 2008 and Chewing Tobacco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in this case Adjudicating Authority is Deputy Commissioner who has passed the order for demanding duty and against the said order appeal lies with Commissioner (A) not before this Tribunal. Therefore, this appeal be dismissed as non maintainable. She further submits on merits as per rule 10 of the said rules, the appellant is required to pay duty for whole of the month by 5th day of the said month and if at all their claim of abatement that has to be considered by the Adjudicating Authority, if they are entitled, they will get refund of the same. 3. On the other hand Ld. Counsel for the appellant submits that as in this order the Ld. Commissioner has considered merits of the case and there after has directed to pay duty, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular 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 contesting the same, we find no justification for confirmation of demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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