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C.C.E. & S.T. Raipur Versus M/s. SGR Food Products

2017 (3) TMI 920 - CESTAT NEW DELHI

Refund claim - abatement of duty - sealing of machinery - denial of refund on the ground 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) - the main issue is 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 - Held that: - as last day of the prescrib .....

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-EX(SM) - Dated:- 18-1-2017 - Shri V. Padmanabhan, Member (Technical) Shri R.K. Mishra, DR for the Appellants None present for the Respondent ORDER The present 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 .....

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officers and unsealed for production of 25-26/07/2011 (midnight). The respondent adopted deposited duty payable in respect of the machines installed in their factory in advance for the month of July 2011. Later the respondent filed application for refund on 19.08.2011 seeking refund / abetment of duty for the period of 17 days from 01.07.2011-25.07.2011 (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 .....

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ned order the Commissioner (A) has held that since 10.07.2011 was Sunday and a holiday, the period of two days should extend to 11.07.2011. Accordingly he allowed the refund. Aggrieved by the impugned order Revenue is in appeal. 2. Ld. DR reiterated the original authority order and submitted that there is no need to refer to the section 10 of the General Clause Act 1897 in view of the fact that Rule 10 of the Pan Masala Packing Machines Rules clearly stipulates that the goods should be removed w .....

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stock of finished goods has been cleared on 11/07/2011. By taking such a view the Revenue has contended that the refund sanction is not in line with Rule 10 of the Pan Masala Packing Machine Rules. 5. In the impugned order Commissioner (A) has referred to section 10 of the General Clause Act, 1987 which is reproduced as follows: The provisions of Section 10(1) of the General Clause Act, 1897 provide that where, by any Central Act or Regulation, any act or proceedings is directed or allowed to b .....

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