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TMI Blog2017 (10) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... zed Representative), for Respondent ORDER Per: Ashok Jindal The Revenue is in appeal against the impugned order, wherein the refund claim filed by the respondent was allowed by the ld. Commissioner (Appeals). 2. The brief facts of the case are that appellant is engaged in the manufacture of Pan Masala and paying Central Excise duty in terms of the Pan Masala Packing Machines (Capacity Determin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im was sanctioned by the ld. Commissioner (Appeals). Aggrieved by the said order, Revenue preferred appeal before me. 3. The ld. A. R. for Revenue submits that as per Rule 10 of the said Pan Masala Packing Machines (Capacity Determination & Collection of Duty) Rules, 2008, the respondent is entitled for abatement claim on closure of their factory. Admittedly, the factory was not closed during tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 9 of Pan Masala Packing Machines (Capacity Determination & Collection of Duty) Rules, 2008. The said proviso 4 to Rule 9 of Pan Masala Packing Machines (Capacity Determination & Collection of Duty) Rules, 2008 as follows:- "Provided also that in case a manufacturer permanently discontinues manufacturing of goods of existing retail sale price or commences manufacturing of goods of a new retail s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and if duty is paid in excess then assesse is entitled for refund by 20th of the following month. Admittedly, in this case, the respondent has permanently discontinued the manufacturing of Pan Masala having RSP Rs. 3/- per pouch on 9th October, 2013 and paid duty for whole of the month. In terms of the said Rule, the respondent is required to pay duty on pro-rata basis and since they have paid exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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