TMI Blog2018 (9) TMI 1480X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal to refund excess amount received in respect of machine which had ceased to function during the month of July to August also does not call for any interference. Since in this case one machine being inoperative for the month of after payment of central excise duty; has not produced any goods and therefore same cannot be charged to compounded levy of central excise duty. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 51414 of 2018 - A/52715/2018-EX[DB] - Dated:- 10-7-2018 - Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, Member (Technical) None (written submission) for the appellant. Ms Tamanna Alam, Authorized Representative (DR) for the Respondent. ORDER Per. C.L. Maha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 37,419/- on the ground that Notification No. 17/2007-CE does not have any provision with regard to reduction in the amount of the duty to be deposited even if a particular machine become inoperative during the period of any month. The assessee has gone in appeal before learned Commissioner (Appeals) who has taken up all the three refund claims details given as below :- SR. NO. Appeal No. OIO No. and date Amount of refund involved (Rs.) 1. APPL/JPR-I/CE/JD/509/X/ 2016 204/2016-R dated 04/07/2016 37,419/- 2. APPL/JPR-I/CE/JD/634/XI/ 2016 267/2016-R da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund of excess central excise duty paid need to be refunded in case the machine remains inoperative. It has further been elaborated by the learned Advocate that they have given due intimation of machines remaining inoperative on 2nd May, 2016 and same was duly accepted and approved by the Range Superintendent. It cannot be the case of the Department that when the machine is not manufacturing any goods can be put for charging central excise duty. 3. We have also heard the learned AR who has reiterated the findings of the order-in-original of the Adjudicating Authority. 4. We have heard both sides and perused the record of the appeal. 5. It is a matter of record that the appellant have deposited duty of central excise under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, there cannot be any levy of excise Duty. The manufacture of goods is condition precedent for charging of excise duty without which no levy can be made. Therefore, the rule cannot be made to go beyond the scope of charging provision. On the undisputed premises that no production had taken place from the cold rolling machine which has been removed on 29 th May, 1998. In other words, no production has been taken place in respect of cold rolling machine which ceased to operate before the first July, 1996, no review could have been allowed in respect of estimated production in that machine. This is the simple logic which prevailed within the Tribunal and in our opinion rightly. No contrary view can be taken from the reading of the Rules als ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
