TMI Blog2013 (2) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... provision makes it unambiguous that the rounding off has to be made in aggregate of sum/amount payable or due. Hence, in their impugned cases, the rounding off should be done on whole amount calculated @ 2.3875 per pouch multiplied by no. of pouches and not @ 2.39 multiplied by no. of pouches, as has been done by the original authority in this impugned cases. - rounding off has to be done for aggregate sum/amount and not on individual units of rebate per pouch - Decided in favour of Revenue. - F. No. 198/205-206/2011-RA - Order Nos. 124-125/2013-CX - Dated:- 14-2-2013 - Shri D.P. Singh, Joint Secretary These revision applications are filed by the applicant Commissioner of Central Excise and Customs, Vadodara against orders-in-appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals. 3. Being aggrieved by the impugned order-in-appeal the applicant department filed these revision applications under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 3.1 The Section 37D of the Central Excise Act, 1944 states that the amount of duty, penalty, interest, fine or any other sum payable, and the amount of refund or any other sum due under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of rupee consisting of paise then, if such part is 50 paise or more, it shall be increased to one rupee and if such part is less than 50 paise it shall be ignored . From the above it is crystal clear that amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant engaged in manufacturing of Pan Masala containing Tobacco, exported the same and filed rebate claim, which was sanctioned by the original authority vide impugned Orders-in-Original. The department filed appeals before Commissioner (Appeals) on the ground that the order of original authority is against the basic tenets of Section 37D of the Central Excise Act, 1944 wherein, it has been provided that any sum payable or due if contains a part of rupees consisting of paise, shall be increased to one rupee if the part is more than fifty paise and shall be ignored if it is less than fifty paise. As such, amount of rebate as a whole is to be rounded off and not refund/rebate of duty per pouch to be rounded off. Hence, the original au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s it unambiguous that the rounding off has to be made in aggregate of sum/amount payable or due. Hence, in their impugned cases, the rounding off should be done on whole amount calculated @ 2.3875 per pouch multiplied by no. of pouches and not @ 2.39 multiplied by no. of pouches, as has been done by the original authority in this impugned cases. Hence, Government finds that applicant department s contention is tenable. 9. Government further observes that the department has cited GOI Revision Order Nos. 1145-1151/2012-CX., dated 19-9-2012 [2013 (289) E.L.T. 227 (G.O.I.)] passed by this authority, on the same issue. Government notes that in para (12) of the said order Nos. 1145-1151/2012-CX., dated 19-9-2012 while observing the approximati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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