TMI Blog2016 (11) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... arged in the month of August, 2008 itself and the respondent done so, I find no merits in Revenue's appeal and no justifiable reasons to interfere in the impugned orders passed by the authorities below - appeal rejected - decided against Revenue. - Application No. E/CROSS/2/2011-EX [SM], Appeal No. E/1458/2010-EX[SM] - Final Order No. 54637/2016 - Dated:- 24-10-2016 - Ms. Archana Wadhwa, Member (Judicial) Mr. H.C. Saini, DR For Appellant None For Respondent ORDER Per Ms. Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), vide which he has rejected the Revenue s appeal, as even the order of the original adjudicating authority is in favour of the assessee, Revenue has filed further appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It has, therefore, been alleged in the Show Cause Notice that the assessee has short paid duty of ₹ 47,98,387/-. The respondent on the other hand has denied the allegation and submitted that as the duty for the month of July, 2008 was also required to be paid by them by 05.08.2008 as per proviso to Rule 9 of the PMPM Rules, as they started manufacturing gutkha from 18.07.2008 in July, 2008 and the duty for July, 2008 paid in excess by an amount of ₹ 47,98,387/-, the same when added to the duty paid on 02.08.2008 (Rs.39,51,613/-) comes to ₹ 87,50,000/- and as such there was no short payment. Thus, the only issue to be examined in this case is as to whether the respondent had actually paid excess duty for July, 2008 and whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Being aggrieved with the said order of the Joint Commissioner, Revenue filed an appeal before the Commissioner (Appeals). The appellate authority considered the various provisions of the said PMPM Rules and rejected the appeal by observing as under:- From the above, it is clear that the respondent had paid the entire duty liability for the period 18.07.2008 to 31.07.2008 and for the month of August, 2008 by the due date i.e., 05.08.2008 and as such there is no short payment of duty for the month of August, 2008 by the respondent and the same has been correctly discharged for the month of August, 2008. Since the duty has been correctly discharged for the period 18.07.08 to 31.07.08 and for the month of August 2008 by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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