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Satya Prakash & Co. Versus Commissioner of C. Ex. AND S.T., Agra

2017 (11) TMI 750 - CESTAT ALLAHABAD

Abatement of duty - Compounded Levy Scheme - Rule 9 of Tobacco Packing Machines Rules, 2010 - Held that: - admittedly the appellant have not done any production nor of any addition in machines during April, 2012. Accordingly, the appellant was requir .....

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mpliance 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 evident from the Panchnama dated 16-4-2012 - there is no violation of provisions of Rule 10 of TPM .....

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the Appellant. Shri D.K. Deb, Assistant Commissioner (AR), for the Respondent. ORDER [Order]. - The issue in this appeal is, whether under the admitted facts that the Tobacco making factory of the appellant was lying closed from 1-4-2012 to 15-4-201 .....

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me 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, .....

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y the 5th of the Month and an intimation in Form-II shall be filed with the jurisdictional Superintendent by 10th of the same month. Further provided - that in case of increase in the number of operating packing machines in the factory during the mon .....

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otified goods during any continuous period of 15 days or more, the duty calculated on a proportionate basis shall be abated in respect of such period provided the manufacturer of such goods files an intimation to this effect with the Central Excise O .....

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any addition in machines during April, 2012. Accordingly, the appellant was required to 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. Accordingly, .....

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