Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Dharampal Premchand Ltd. Versus C.C. & C.E. & S.T. Noida

2017 (12) TMI 1079 - CESTAT ALLAHABAD

Liability of interest - whether the appellant is liable to pay interest for alleged late payment of duty under the fact that the packing machines were lying uninstalled and had been reinstalled after 5th of June and the duty for the month of June had been paid on 24th June, 2015, under the provisions of Chewing Tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination & Collection of Duty) Rules, 2010? - Held that: - the appellant is not liable to pay any interest for deposit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ripathi, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is, whether the appellant is liable to pay interest for alleged late payment of duty under the fact that the packing machines were lying uninstalled and had been reinstalled after 5th of June and the duty for the month of June had been paid on 24th June, 2015, under the provisions of Chewing Tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination & Collection of Duty) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2015, their machine was not used for the production of finished goods/notified goods during the period 01/06/2015 to 19/06/2015 (19 days) and was used for production of notified goods during the period from 20/06/2015 to 30/06/2015 only. The appellant had further stated that since the machine did not produce notified goods for a continuous period of 19 days, therefore, as per Rule 10 of the CTUT Packing Machines Rules, 2010, they are entitled to get abatement in respect of the period during whic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

₹ 3,09,10,000/- for the month of June, 2015 on 24th June, 2015 by Challan and accordingly, the Assistant Commissioner held that the appellant was entitled for abatement for the period of 19 days of June, 2015, under CTUT Packing Machines Rules, 2010. Further, the Assistant Commissioner referred to the report of the Range Office dated 27/08/2015, stating that the appellant is liable to pay an interest of ₹ 2,93,645/- for delayed payment of duty during the month of June, 2015. As the a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

unds that it is incorrect to reduce the amount of abatement, once found admissible, on any ground whatsoever. That the action taken with regard to appropriation of the so-called amount of interest is illegal and arbitrary. It has been passed in flagrant violation of the principles of natural justice, as no Show Cause Notice was issued by the Assistant Commissioner prior to making suo-motu appropriation. Further, urging that no interest is payable in their case as the factory was lying closed til .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ti Fragrances Pvt. Ltd. Versus Commissioner of Central Excise, Delhi-II reported at 2016 (335) E.L.T. 167 (Tri. Delhi) a Coordinate Bench has held, under similar rules in the case of pan masala, where for the month of July, 2013, the duty was paid on 27th July, 2013 under the fact that the packing machine was lying inoperative or closed from 1st July, 2013 to 27th July, 2013 which was held as follows:- 8. On true, fair and interactive analysis of the Rules and in particular Rules 6 to 13 the con .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Let's just recapitulate:

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.