https://www.taxtmi.com/caselaws?id=272013 Where packing machines are sealed by departmental officers after intimation that they will not be operated, they are treated as uninstalled under Rule 6(5) of the Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008. If such machines are later unsealed and reinstalled during the month, the third proviso to Rule 9 governs duty payment, and the differential duty becomes payable by the 5th day of the following month. On the stated facts, the machines were sealed before 1 July 2013, remained inoperative until 7 July 2013, were reinstalled on 8 July 2013, and duty paid on 27 July 2013 was therefore within time. No delayed payment arose, so interest under section 11AA of the Central Excise Act, 1944 was not leviable. en-us Tue, 24 Nov 2015 00:00:00 +0530 Wed, 19 Oct 2016 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272013 Where packing machines are sealed by departmental officers after intimation that they will not be operated, they are treated as uninstalled under Rule 6(5) of the Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008. If such machines are later unsealed and reinstalled during the month, the third proviso to Rule 9 governs duty payment, and the differential duty becomes payable by the 5th day of the following month. On the stated facts, the machines were sealed before 1 July 2013, remained inoperative until 7 July 2013, were reinstalled on 8 July 2013, and duty paid on 27 July 2013 was therefore within time. No delayed payment arose, so interest under section 11AA of the Central Excise Act, 1944 was not leviable. Case-Laws Central Excise Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272013