2015 (6) TMI 550

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....o. 50223-50232 /2015<br>Central Excise<br>Hon&#39;ble Mr. S. K. Mohanty, Member (Judicial) And Hon&#39;ble Mr. Rakesh Kumar, Member (Technical),JJ. For the Appellants : Mrs. Seema Jain, Mr. Ashwani Sharma & Mr. B.L. Narsimhan, Advocates For the Respondent : Mr. R. K. Grover, AR ORDER Per Rakesh Kumar (for the Bench): Since the facts and the issue involved in these cases are identica....

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....f the Gutkha, Pan Masala/ Chewing Tobacco manufactured and cleared in a month, in advance by 5th of that month. In all these case, the factories of the assesses were closed during certain months for 15 days or more continuously and were eligible for rebate in terms of Rule 10 of the PMPM Rules and Rule 10 of the CTUTPM Rules. There is no dispute that for the period of closure, the assessee would b....

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....confirmed duty demands against the appellant along with interest and have also imposed penalties on the appellants companies under Rule 17 of the PMPM Rules read with Section 11AC and Rule 19 of the CTUTPM Rules, read with section 11AC. Beside this, in case of M/s. Trimurti Fragrance Pvt Ltd., penalty has also been imposed on Shri Roshan Aggarwal and Shri Pradeep Kumar Aggarwal the Directors of th....

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....from the due date to the date on which the adjusted duty chargeable was paid would be leviable. We find that the same view has also been taken by Hon'ble Allahabad High Court in the case of Steel Industries of Hindustan vs CCE Gahziabad reported in 2013 (293) ELT-191 All, wherein Hon'ble High Court held that for claiming the abatement for the closure period, depositing the duty for the whole month....