TMI Blog2015 (8) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... t is entitled for abatement of duty as claim. - Appeal No. E/58105/2013-EX(SM) - - - Dated:- 17-3-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri B L Narsimhan, Adv. For the Respondent : Shri A K Dhawan, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order rejecting their abatement claim. 2. The facts of the case are that appellant is manufacturer of Pan Masala containing Tobacco which is known as gutkha and paying duty under Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. On 26.06.2012 the appellant filed Form 1 in terms of Rule 6 of the said rules for installation and sealing of packing machines w.e.f. 30.06.2012 that is midni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision this Tribunal in the case of Shree Flavours Pvt. Ltd. Vs. C.C.E Delhi 2014 (304) ELT 441 (Tri-Del) and in the case of Kays Fragrance Pvt. Ltd. Vs. C.C.E S.T. Vide Final order no. 50223-50232/2015 dated 21.01.2015. 5. On the other hand Ld. AR reiterated the findings of the impugned order. 6. Heard the parties. Considered the submissions. 7. In this case the short issue emerges whether appellant is required to pay duty for whole of the period or required to pay duty on pro rata basis after availing the abatement for closure period and consequently is entitled to claim the abatement of excess duty paid or not. Similar issue came up before this Tribunal in the case of Kays Fragrance Pvt. Ltd. (Supra) wherein the issue was tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, 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 against him for the period of admitted closure of the factory. As such, we set aside the impugned order and allow the appeal itself, with consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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