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2016 (3) TMI 347 - CESTAT NEW DELHI

2016 (3) TMI 347 - CESTAT NEW DELHI - TMI - Entitlement to interest on refunds - duty was deposited when no production was made - Rule 9 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - Held that:- As is evident from the chart relating to all four appeals, there were no machines installed at the beginning of the month and operations commenced only in the middle of the month and therefore as per Rule 9 of the said Rules no duty would be payable by 5th o .....

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, C.A. These appeals have been filed against respective orders-in-appeal in terms of which the appellants, claims for refund of interest recovered on account of so called delay in depositing duty which were rejected on the ground as per Rule 9 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as the said Rules) duty was to be deposited by 5th of the month to which it pertained while it was deposited on dates after 5th of that mont .....

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6.3.2011 18.3.2011 6.3.11 to 18.3.2011 54,560/- 3. Shreenath Enterprises Unit-I E/56360/13 1.2.2011 to 18.2.2011 19.2.2011 22.2.2011 6.2.11 to 22.2.2011 20,590/- 4. Shree Nath Enterprises E/56361/13 25.2.2011 to 17.4.2011 18.4.2011 19.4.2011 6.4.2011 to 19.4.2011 40,740/- 2. The appellant has argued that no machines operated from the beginning of the month up to certain dates in that month and therefore duty could have been deposited by the 5th of the following month as per proviso to Rule 9 whi .....

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erest recovered was refundable. 3. Ld. DR on the other hand supported the impugned order. 4. I have considered the contentions of both sides. As is evident from the above chart relating to all four appeals, there were no machines installed at the beginning of the month and operations commenced only in the middle of the month and therefore as per Rule 9 of the said Rules no duty would be payable by 5th of the month when no machines were operational and as a consequence the case would fall under t .....

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chines available in the factory; serial No.6 requires intimation as to the number of packing machines which are installed in the factory of the declarant; and serial No.7 requires intimation /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 .....

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achines during any month shall be equal to the number of packing machines installed in the factory during that month. This provision thus presumes that installed packing machines correspond to operating packing machines and the duty paid or duty payable under Rule 7 is in terms of the installed machines. Sub-rule (5) of Rule 6 however enacts that the machine which the manufacturer does not intend to operate shall be uninstalled and sealed by the Superintendent of Central Excise and removed from .....

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