Tribunal rules in favor of appellant, no duty payment required for closed period.

The Tribunal allowed the appeal, ruling in favor of the appellant. The Tribunal held that the appeal was maintainable before them, contrary to the argument presented by the Ld. AR. Regarding the payment of duty as per ACDO, the Tribunal found that the duty payment made upon the factory's reopening, along with the payment of interest for the closed period, was sufficient. The Tribunal interpreted the rules to conclude that the appellant was not obligated to pay duty for the time the manufacturing unit was closed. The impugned order was set aside, and the appeal was allowed with any consequential relief.

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Issues:
1. Maintainability of appeal before the Tribunal.
2. Payment of duty as per ACDO.
3. Interpretation of rules regarding payment of duty for closed manufacturing units.

Issue 1: Maintainability of appeal before the Tribunal
The appellant appealed against an order directing duty payment by the Ld. Commissioner. The Ld. AR contended that the appeal was not maintainable before the Tribunal as it was not appealable. She argued that appeals against orders demanding duty lie with the Commissioner (A), not the Tribunal. However, the Ld. Counsel for the appellant cited a Delhi High Court decision and a Tribunal case to support the appeal's maintainability based on the Ld. Commissioner's consideration of the case's merits.

Issue 2: Payment of duty as per ACDO
The appellant, a manufacturer of 'Sada Pan Masala' and 'Zarda,' was required to pay duty as per their annual capacity. The appellant failed to pay duty by the 5th day of the month due to the factory being closed. The Ld. Commissioner directed duty payment as per ACDO. The Tribunal found that the appellant's duty payment on the day the factory reopened sufficed, as they had also paid interest for the period of closure. Following precedent, the Tribunal held that the appellant was not obligated to pay duty for the closed period.

Issue 3: Interpretation of rules regarding payment of duty for closed manufacturing units
The Tribunal referred to a previous case where it was established that a manufacturing unit must deposit duty by the 5th of the month. If the unit closes before depositing duty for the entire month, they can seek abatement and refund. In this case, the appellant's factory was closed from 25.07.2012 to 21.08.2012, and duty was paid upon reopening. The Tribunal ruled that the appellant's payment of interest for the closure period was sufficient, and they were not required to pay duty for that time. The impugned order was set aside, and the appeal was allowed with any consequential relief.

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