2017 (3) TMI 920

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....th the relevant notification under which the compounded levy scheme is governed. The respondent submitted the request to the Jurisdictional Central Excise Authorities dated 04.07.2011 requesting for sealing of 3 gutkha packing machines and one pan masala packing machine from the mid night of 08.07.2011 in terms of Rule 6 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008 read with notification no. 30/2008-CE (NT) dated 01.07.2008. Accordingly, the machines were sealed by the Departmental officers and unsealed for production of 25-26/07/2011 (midnight). The respondent adopted deposited duty payable in respect of the machines installed in their factory in advance for the month of July 2011. Later the....

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....he period of two days within which the respondent is required to clear the goods manufactured and not stock at the time of closure of the machine. The machines have been sealed at mid night of 08-09/07/2011. Revenue is of the view that the two days period extends to 09-10/07/2011. However, the stock of finished goods has been cleared on 11/07/2011. By taking such a view the Revenue has contended that the refund sanction is not in line with Rule 10 of the Pan Masala Packing Machine Rules. 5. In the impugned order Commissioner (A) has referred to section 10 of the General Clause Act, 1987 which is reproduced as follows: "The provisions of Section 10(1) of the General Clause Act, 1897 provide that where, by any Central Act or Regulation,....