2017 (3) TMI 920

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sent appeal has been filed by Revenue challenging the order dated 10.04.2012 passed by the Commissioner (A) Raipur. The respondent is engaged in manufacture of pan masala and pan masala containing tobacco that is gutkha and is operating under the provisions of section 3K of the Central Excise Act 1944 read with the relevant notification under which the compounded levy scheme is governed. The respo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1 (closure period) in terms of Rule 10 of the Pan Masala Packing Machines Rules 2008. The claim was rejected by the Deputy Commissioner vide his order in original dated 24.11.2011 for the reason that the respondent failed to clear the stock of finished goods within a period of two days from the date of closure as specified in Rule 10 of the Pan Masala Packing Machines (Proviso). When the refund or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d, I have heard Shri R.K. Mishra, DR for the Appellants. None appeared on behalf of the respondent. 4. The dispute is with reference to how to complete the period of two days within which the respondent is required to clear the goods manufactured and not stock at the time of closure of the machine. The machines have been sealed at mid night of 08-09/07/2011. Revenue is of the view that the two da .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e next day afterwards on which the court or office is closed on that day or the last day of the prescribed period, the act or proceedings shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the court or office is open." By referring to the section 10 of the General Clause Act, the Commissioner has given the findings as follows: "In this co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion and recovery of dues shall apply mutatis mutandis. In view of the above discussed facts and findings, I reach to the conclusion that appellant is entitled to refund of duty amounting to Rs. 25,63,710/-. Accordingly, impugned order is set aside by allowing the appeal with all consequential relief. Held Accordingly." 6. In the facts and circumstances of the case, I am of the view that the r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X