TMI Blog2018 (10) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... 766 of 2018 - A/52973/2018-EX[DB] - Dated:- 9-8-2018 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. BIJAY KUMAR, MEMBER (TECHNICAL) Appellant: Ms. Tuhina, Adv. Respondent: Ms. T. Alam, DR ORDER PER ANIL CHOUDHARY : The present appeal is filed by the Appellants against the Order-in-Appeal No. BHO-EXCUS-002-APP-462-17-18 dated 16.02.2018 passed by the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... month‟ means the period between two consecutive due dates for payment of duty specified under sub-rule (1) or the first proviso to sub-rule (1), as the case may be. (emphasis supplied) The Appellant have paid the penalty amount on the basis of the month and actual days, but the Department has demanded the duty amount for full month. So, the benefit was not allowed for broken per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll.), has allowed the appeal by observing that : 5. After hearing both the parties and on perusal of record, it appears that in Rule 8(3A) there is a word for each month or part thereof part thereof has been defined by the Madras High Court in the case of State of Tamil Nadu vs. P.T.C. Sanghvi Co. {1987) 66 STC 69 (Mad)= MANU/TN/0121/1985 where it was mentioned that part thereto means th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
