TMI Blog2017 (11) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit the duty, as it is case of addition of machines (as provided under Rule 9), the duty have been rightly paid before the 5th of the next month - On a harmonious reading of Rules 9 & 10 together under the admitted facts, there is proper compliance in taking suo motu abatement as the fact of the closer of the factory for a continuous of 15 days, was in the knowledge of the Revenue, as is evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see was required to deposit the duty under the Compounded Levy Scheme for the whole month of April, 2012 and then seek abatement under the provisions of Rule 10 of TPM Rules, 2010 or was required to deposit proportionate duty for the number of working days of April, 2012 under the provisions of Rule 9 of TPM Rules, 2010, as have been done. 2. Heard the parties. 3. Having considered the rival ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such period provided the manufacturer of such goods files an intimation to this effect with the Central Excise Officers as the case may be, at least three working days prior to the commencement of such period. 3.1 On a harmonious reading of the provisions noticed hereinabove, it is evident that admittedly the appellant have not done any production nor of any addition in machines during April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he knowledge of the Revenue, as is evident from the Panchnama dated 16-4-2012. Accordingly, I hold that there is no violation of provisions of Rule 10 of TPM Rules, 2010. Accordingly, I allow the appeal and set aside the interest confirmed on the duty payable, by the ld. Commissioner (Appeals). The Misc. Application also stands disposed of. (Dictated and pronounced in the open Court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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