TMI Blog2019 (4) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... all file an intimation to the Deputy/Assistant Commissioner of Central Excise with the copy to the Superintendent of Central Excise at least 3 working days prior to commencement of non-production period and on receipt of such intimation, the Superintendent shall seal and uninstall the PMPM machine under his proper supervision rendering the PMPM machine in-operable during the period of closure. The appellant had given intimation on 1.11.2013 being Friday (1st working days), 2.11.2013 was Saturday (2nd working day) and 4.11.2013 was Monday (3rd working days). Since, appellant had given prior intimation regarding closure of the factory from 5.11.2013 which was well in advance of three working days and sealing, uninstalling and removal of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or uptake and requested the Department to seal the machine w.e.f. 5.11.2013. Accordingly, it was reported by the Superintendent to the Division Office that the machine was sealed and uninstalled. The appellant have already deposited ₹ 51 lakhs per month per machine (MRP ₹ 4/- per pouch) in terms of Rule 9 and therefore the refund claim was filed. Show Cause Notice dated 8.01.2014 was issued alleging non-fulfilment of the criteria under Rule 10 for abatement in case of non-production of goods. The Adjudicating Authority rejected the refund claim. On appeal, the Learned Commissioner (Appeals) allowed the appeal by setting aside the Order-in-Original. Hence, the present appeal before the Tribunal. 2. The Ld. D.R. re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ast 3 working days prior to commencement of non-production period and on receipt of such intimation, the Superintendent shall seal and uninstall the PMPM machine under his proper supervision rendering the PMPM machine in-operable during the period of closure. It is the case of the Department that the appellant had intimated vide letter dated 01.11.2013 for closure of production from 5.11.2013 and accordingly it was construed that the intimation for non-production of goods is only prior to 2 working days as against the required 3 working days since the Central Excise office had their weekly off on 2/11/2013 and 3/11/2013 being Saturday and Sunday. Hence, the assessee do not fulfil the criteria of 3 days prior intimation for abatement as laid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime prescribed by norms and regulation applicable in trade and different private and government organizations It may start at any time of the day but for purpose of calculation will end on next day at same time. [paras 4, 5] CCE, Indore Vs SAI PAN PRODUCTS 2012(281) E.L.T. 580 (Tri-Del). 10. I find no justification and merit in the reasoning of the authorities below that 3 working days should be parallel only to the Central Government s three working days. Every business organization has its own working hours and working days in a week. Working days means a day on which one usually works or work is done . Dictionary meaning of working day is a day on which work is done, esp for an agreed or stipulated number of hours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to close down the unit for a certain period than that would be sufficient compliance of Rule 10 of the said Rules. The appellant had given intimation on 1.11.2013 being Friday (1st working days), 2.11.2013 was Saturday (2nd working day) and 4.11.2013 was Monday (3rd working days). Since, appellant had given prior intimation regarding closure of the factory from 5.11.2013 which was well in advance of three working days and sealing, uninstalling and removal of said machine is not under dispute therefore. I find that provisions of rule 10 of said Rules were fully complied and rejection of refund of substantial amount on plea of non-compliance of procedure of rule 10 of said Rules and interpreting working days as per convenience of Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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