9911796707
TMI Blog2017 (5) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible suo motu or the duty has to be paid first and the abatement is to be allowed, thereafter. 3. The brief facts of the case are that the respondent had a total of 44 Machines in the month of January, 2009 out of which 19 Machines, where in sealed condition, 10 Machines were used to pack pouches having MRP Rs. 1 and 15 Machines were used for packing of pouches of Rs. 1.50, and the same was duly approved by the jurisdictional Deputy Commissioner vide order dated 15/01/2009. As determined, the respondent paid the duty of Rs. 4,10,00,000/- for running 25 machines for the month of January, 2009. The respondents by their letter dated 13/01/2009 notified the closure of the factory from 16/01/2009 and the range officers sealed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the abatement. Further, a penalty of Rs. 5 lakhs under Rule 17 of the Pan-masala Rules, 2008 read with Section 11AC of the Act, was imposed. 4. Being aggrieved, the respondent had preferred appeal before learned Commissioner (Appeals), who vide the impugned order was pleased to set aside the Order-in-Original. So far, he denied the abatement for the two days of February and imposed penalty. 5. Being aggrieved, the revenue is before this Tribunal. The learned A.R. for the revenue urges that the respondent assessee should have first paid and then claim the abatement and accordingly, prays for setting aside the Order-in-Appeal and restoration of the Order-in-Original. It is further urged that under Rule 10 of the Pan-masala Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of the total number of days in that month and the number of days remaining in that month counting from the date of discontinuation and incase the amount of duty is so recalculated is less than the duty paid for the month the balance shall be refunded to him by 20th of the following month. This proviso also states that in case a manufacturer in a particular month commences manufacturing of the goods of a new RSP, his monthly duty liability shall be recalculated pro- rata on the basis of total number of days in that month and the number of days remaining in that month counting from the date of commencement and duty liability for the month shall be discharged unless the differential duty is paid by him by next 5th of the following month. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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