TMI Blog2015 (6) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellants was required to be intimated to surrender all their registration for permanent closure of their machines which the appellant has complied with. Therefore, I hold that learned Assistant Commissioner has correctly sanctioned the refund claim under Rule 16 of the Pan Masala Packing Machines Rules of an amount of ₹ 14,70,768/-. - Excise Appeal No. 60730 of 2013-Ex (SM) - Final Order No. A/50599/2015-EX(SM)(BR) - Dated:- 24-2-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri Manish Saharan, Adv. For the Respondent : Shri Devender Singh, AR ORDER Per: Ashok Jindal The facts leading to filing of this appeal are, in brief, as under. 1.1 The appellants are manufacturer of pan masala conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, 2012 in advance. The refund claim was sanctioned by the Jurisdictional Assistant Commissioner vide order-in-original dated 25/10/12. The refund claim was sanctioned on the basis of Rule 9 and 16 of the Pan Masala Packing Machines Rules. In this regard Rule 16 of the Pan Masala Packing Machines Rules provides that Notwithstanding anything contained in these rules, where a manufacturer permanently ceases to work in respect of all the machines installed in the factory and who has filed an intimation for surrender of registration with the Deputy Commissioner/Assistant Commissioner of the Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, for this purpose, the duty payable by him for the month shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not admissible. Against this order of the Commissioner (Appeals), this appeal has been filed 2. Heard both the sides. 3. Shri Manish Saharan, Advocate, the learned Counsel for the appellant, pleaded that the refund claim has been sanctioned under Rule 9 and 16 of Pan Masala Packing Machines Rules, that as is clear from the appellant's letter dated 26/07/12 that the appellant had stopped the production permanently on account of ban on manufacture and sale of gutkha and pan masala imposed by the State Government of Chhattisgarh, that the fact of permanent closure of the machines had been clearly intimated by the appellant in their letter dated 26/07/12, that the machines had been sealed by the Central Excise officers in presence o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of 27/07/12 in the presence of Panchas and hence there could not be manufacture of any gutkha from 28/07/12 onwards. Rule 16 of the Pan Masala Packing Machines Rules provides that when a manufacturer permanently ceases to work in respect of all the machines installed in the factory and who has filed an intimation for surrender of registration with the Deputy Commissioner/ Assistant Commissioner of the Central Excise, as the case may be, with a copy to the Superintendent of Central Excise for this purpose, the duty 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/ Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned AR on behalf of the Revenue also argued that the appellant has paid duty for the month of July, 2012 with a delay and for that they are required to pay interest, Infact the question of payment of interest was not the subject matter in this case as the appellant has filed a refund claim for the period of permanent closure of their manufacturing and the adjudicating authority sanctioned the refund claim. If at all, there was demand of interest, for that department could have proceeded separately which the department has failed to do so. Therefore, the impugned order is set aside in the facts of the case and appeal filed by the appellant is allowed with consequential relief. (Operative part of the order pronounced in the open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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