2015 (11) TMI 249

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....n retail pouches and paying duty under Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination Collection of Duty) Rules, 2010. The appellant intimated to the department that the appellant shall start their packing machines from 01/07/2010 to 15/07/2010 and thereafter from 06/08/2010 to 28/08/2010 and thereafter 16/09/2010 to 30/09/2010 in advance. As the machine was functional during the month of July 2010 from 01/07/2010 to 15/07/2010 the appellant paid the duty on pro rata basis for 15 days. For August 2010 he paid the duty for the period 06/08/2010 to 20/08/2010 i.e. for 15 days and in September 2010 from 16/09/2010 to 30/09/2010 i.e. for 15 days. The appellant filed a abatement claim for the period October 2....

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....495 (Kar.) 4. On the other hand Ld. AR oppose the contention of the Ld. Counsel and submits that as per rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination Collection of Duty) Rules, 2010 the appellant is required to pay duty on the 5th of every month. The appellant has not paid full duty for this period. If machines were not functional for whole of the month in that case applicant is required to file abatement claim for the period of closer. Instead of doing so appellant paid duty for the period when the machines were functional, which is not the mandate of the rule. Therefore, appellant is required to pay interest for the delayed payment. The Ld. AR further submits that provisions of secti....