2015 (1) TMI 1041

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....ewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules 2010. As per their annual capacity it was worked out that appellant is required to pay Rs. 66 Lakhs as duty per month. The packing machines were remained sealed during the period 25.07.2012 to 21.08.2012 and machine started working on 22.08.2012. As per the Rule 10 of the said rules the appellant is required to pay duty determined as per their annual capacity by 5th day of the month. The appellant did not pay the duty on 5th day of that month. As their unit was closed they paid the duty for the period 22.08.2012 to 31.08.2012 on 24.08.2012 proportionately i.e. Rs. 20,32,258/-. Later on duty was demanded for the balance amount of R....

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....d order is appealable in the light of the decision of the Hon'ble High Court of Delhi in the case of Candex Chemical Fibres Co. (P) Ltd. Vs. C.C. reported in 2014 (310) E.L.T. 500 (Del). He further submits that on merits their case is squarely governed by the decision of this Tribunal in the case of Shree Flavours Pvt Ltd Vs. C.C.E. Delhi vide order no. A/50958/14-EX(DB) dated 07.03.2014. 4. Heard the parties. Considered the submission. 5. First I have to decide the issue whether the appeal is maintainable before this Tribunal or not. Although in this case appellant made the representation before the Ld. Commissioner Central Excise, Jaipur. The Ld. Commissioner has considered the issue on merits as under: 6. Thereafter, the Ld. Commissio....