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TMI Blog2016 (5) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... ent: Shri M.P. Sharma, Authorized Representative (DR) ORDER These two appeals dealing with the identical issues by the same appellant are taken up together for disposal. The issue in brief is that the appellants are engaged n the manufacture of Chewing Tobacco liable to excise duty. They are working under a scheme in terms of Chewing Tobacco and Un-manufactured Tobacco Packing Machines [Capacity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso imposed penalty of Rs. 1,00,000/- on the appellant. 2. The learned Counsel for the appellant stated that in terms of the above Rules they have to pay duty by the 5th of every month in respect of liability for the said month. In other words, they have to discharge duty liability in advance. However, in the facts of the present case during the period to pay Central Excise duty i.e. 1st to 5th o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhara Flavours vide final order No. 50144-50145/2016 - SM (BR) dated 25/01/2016, that no duty demand or interest could be made on the appellant in similar situations. The Tribunal applied the provisions of the 3rd proviso to Rule 9 and reading it together with the other applicable provisions of the said Rules, came to conclusion that there is no delayed payment warranting levy of interest in such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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