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2019 (4) TMI 174

e collected as there is no charging provision for collection of interest, therefore, we hold that no interest is payable by the appellant. No interest is payable by the appellant under Rule 49A of Central Excise Rules, 1944 in the absence of any charging provision - appeal allowed - decided in favor of appellant. - Appeal No. E/311-313/2009 - FINAL ORDER NO. A/60297-60299/2019 - 1-4-2019 - Mr. Ashok Jindal, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) For Appellant (s): Shri Rajesh Chibber, Advocate For Respondent (s): Smt. Seema Arora, AR ORDER Per: Mr. Ashok Jindal The appellant are in appeals against the impugned orders for demanding interest under Rule 49A of the Central Excise Rules, 1944. 2. The facts of the case are .....

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ellant filed refund claim of the interest paid under rule 49A of the Rules and same was rejected by the adjudicating authority. On appeal, the Ld. Commissioner (Appeals) allowed the refund of interest paid on duty of processed and unprocessed cotton fabrics cleared for export and rejected the refund of interest paid duty on unprocessed cotton fabrics cleared for home consumption. The said order was challenged before this Tribunal and this Tribunal vide final order dated 13.06.2005, 15.06.2005 and 02.03.2006 has allowed the refund on the ground that they are not paid any duty in respect of cotton yarn captively consumed in the manufacture of processed fabrics and they were only to pay duty in respect of the cotton yarn which is captively con .....

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Excise Rules, 1944, therefore, it is better to see the provision of Rule 49A which is reproduced herein as under:- 49A. Collection of duty leviable on cellulosic spun yarn and cotton yarn along with the duty on cotton fabrics.- Where a manufacturer,- (i) who manufactures cellulosic spun yam not containing synthetic staple fibre falling within Chapter 55 and cotton yarn not containing synthetic staple fibre falling within Chapter 52 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or both, and uses the whole or part of the yarn so manufactured in the manufacture of cotton fabrics in his own factory; or (ii) who being a composite mill, brings such yarn under rule 96E or rule 96EE, as the case may be, from outside for the pu .....

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case may be. Explanation.- For the purposes of this rule, "Composite mill" means a manufacturer who is engaged in spinning of cotton yarn or weaving or processing of cotton fabrics with the aid of power and has a proprietary interest in at least two of such manufacturing activities. On going through the said provision, we do not find how the interest to be collected as there is no charging provision for collection of interest, therefore, we hold that no interest is payable by the appellant. Moreover, we have gone through the order No. 100-105/CE/JAL/2004 dated 20.10.2004, in appellant s own case, wherein the Ld. Adjudicating Authority has observed as under:- 60. I see that provisions of Rule 49A are optional for a manufacturer, f .....

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