2015 (10) TMI 1040

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....the Commissioner of Central Excise regarding duty payable for the month of August 2012 in terms of the show cause notice ('SCN') dated 23rd May 2013. However, the CESTAT has upheld the said order of the Commissioner to the extent it required the Assessee to pay the interest on the differential duty. 2. The Respondent Assessee is engaged in the manufacture of Gutka and is paying central excise duty under the compounded levy scheme as per the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 ('PMPM Rules'). 3. Relevant to the appeal on hand, the Respondent by its letter dated 9th August 2012 requested the Department for sealing of all the 12 machines in its factory used for production of Gutka pouch....

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....e Commissioner of the SCN pertaining to closure of the packing machines in the month of August 2012. 8. The CESTAT in the impugned order notes in para 4 that there was no dispute about the Appellant's entitlement to abatement and that Revenue's only objection was as regards the non-compliance by the Assessee with the procedural obligation under the PMPM Rules. The CESTAT then proceeded to rely upon its earlier decision in Shree Flavours Pvt. Ltd. v. CCE Delhi-IV 2014 (304) ELT 441 (Tri. - Delhi) wherein it took note of another earlier decision in Kaipan Pan Masala Pvt. Ltd. 2012 (285) ELT 296 (Tri. - Delhi) in which it was held that non-deposit of the duty and any subsequent claiming of abatement in violation of the procedure under the P....