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2016 (2) TMI 718 - CESTAT NEW DELHI

2016 (2) TMI 718 - CESTAT NEW DELHI - 2016 (335) E.L.T. 167 (Tri. - Del.) - Interest on account of late remittance of central excise duty - delay by 22 days from July, 2013 - Held that:- On true, fair and interactive analysis of the Rules and in particular Rules 6 to 13 the conclusion is irresistible and compelling that where during any period, a manufacturer intimates its intention not to operate a packing machine and the same is sealed by the authorized officers, such machine is deemed have be .....

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nes were unsealed and reinstalled on 8.7.13. This is evident from the abatement order dated 20.9.2013. In the circumstances under the third proviso to Rule 9, the duty was payable by the 5th of August, 2013. Duty was in fact paid on 27th July, 2013. There is therefore no delayed payment of duty warranting levy of interest under Section 11AA of the Act. - Central Excise Appeal No. 54985 of 2014-Ex(SM) - Final Order No. 53520/2015 - Dated:- 24-11-2015 - G Raghuram, President For the Appellant : Ms .....

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dication order confirmed appellant's liability to interest of ₹ 1,64,910/- on account of late remittance of central excise duty by 22 days from July, 2013. This interest component was recovered from the appellant under Section 11AA, by deducting the said amount from the admissible amount of abatement allowed to the appellant. 4. The appellant is a manufacturer of pan masala and chewing tobacco and installed 12 pan masala packing machines. The procedure of installation, operation and re .....

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ue date, he shall be liable to pay the outstanding amount along with the interest at the rate specified by the Central Government vide notification under section 11AA of the Act on the outstanding amount, for the period starting with the first day after due date till the date of actual payment of the outstanding amount. 5. For July 2013 the appellant admittedly paid duty on 27.7.2013 instead of by the 5th July 2013. According to the appellant it applied for abatement of excise duty under Rule 10 .....

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2013 and reinstalled on 8.7.2013 and on this premise, the third proviso to Rule 9 would be applicable. The third proviso to Rule 9 enacts that in case of increase in the number of operating packing machines in the factory during the month on account of addition or installation of packing machines, the differential duty amount, if any, shall be paid by the 5th day of the following month, On the substratum of this contention, ld. Counsel for the appellant urges that since reinstallation of the pac .....

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ntimation /specification of the number of packing machines installed, which the manufacturer intends to operate in its factory for production of notified goods. Rule 7 specifies that the duty payable for a particular month shall be calculated by application of the appropriate rate of duty specified in the notification of the Government to the number of operating packing machines in the factory during the month. Rule 8 enjoins that in case of addition or installation or removal or uninstaliation .....

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