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Issues: Whether Central Excise duty could be demanded for periods when the packing machines remained non-operational, and whether the assessee was entitled to abatement of duty under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008.
Analysis: The duty scheme under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 permits abatement on a proportionate basis when notified goods are not produced for the prescribed period and the statutory conditions are satisfied. The record showed that the assessee had given intimation, the machines were sealed and de-sealed by the department, and production was undertaken only during the operative period. The demand was sustained on the view that full duty was payable for the entire month, but the governing rule and the settled interpretation reject recovery of duty for the non-operational period once the conditions for abatement are met. The conclusion was reinforced by the earlier judicial view that the scheme contemplates duty only for operational days and does not permit demand of full duty for the abatement period.
Conclusion: The demand for duty on the non-operational period was not sustainable, and the assessee was entitled to abatement on a proportionate basis.
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