TMI Blog2018 (1) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... factory the Central Excise duty was paid on 5th of next month and therefore, there was no interest payable by them and the duty was paid properly - interest upheld - duty demand set aside - appeal allowed in part. - Appeal No. E/70308/2016-EX[SM] - Final Order No. 70019/2018 - Dated:- 3-11-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri S. K. Pandey, Advocate, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. 489-CE/APPL-LKO/LKO/2015 dated 21/12/2015 passed by Commissioner of Customs, Central Excise Service Tax (Appeals), Lucknow. 2. The brief facts of the case are that the appellant vide Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equent months of August, 2011, September, 2011 November, 2011. The Adjudicating Authority vide his Order-in-Original dated 31/03/2015 confirmed the demands aggregating to ₹ 1,14,86,447/- alongwith recovery of interest of ₹ 10,37,453/- (Rs.7,66,470/- + ₹ 2,70,983/-) and imposed penalty of ₹ 2 lakh upon the appellant. Feeling aggrieved by the said order appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the said appeal through impugned Order-in-Appeal dated 21/12/2015, wherein he has allowed relief in respect of demand of ₹ 1,14,86,447/-, interest thereon and equal penalty. Findings by the ld. Commissioner (Appeals) are reproduced below:- 15. From the above f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number of operating packing machines in the factory during the month on account of addition or installation of 03 numbers of packing machines. The issue with regard to due date of payment of monthly duty in respect of 02 packing machines installed on 16/09/2012 after closure of factory for more than 15 days was not the question before the appellate forum in the said appeal because the duty for those 02 machines was already paid on due date i.e. on 05/09/2012. Thus, concluding the issue of due date, I am of the opinion that the Order-in-Appeal dated 27/09/2013 (supra) decides the due date of payment of monthly duty in respect of addition or installation of packing machines (03) in that case) and not that of 02 machines which were installed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I confirm demand of interest on the net amount of duty payable by the appellant, such as ₹ 38,30,650/- in 1st SCN, which may be calculated for the period from 6th day of the month (May, August, September November, 2011) to the date of actual payment of said duty, as the case may be. Feeling aggrieved by the said order appellant preferred appeal before this Tribunal. 3. Heard the ld. Counsel for the appellant, who has submitted that 3rd proviso to Rule 9 of Pan Masala (Capacity Determination Collection of Duty) Rules, 2008 provides that if an operative machine is re-installed in a unit, then the duty in respect of goods manufactured through the said machine is to be paid by the 5th day of following month. He has relied on p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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