2017 (11) TMI 750

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Kapil Vaish, CA, for the Appellant. Shri D.K. Deb, Assistant Commissioner (AR), for the Respondent. ORDER [Order]. - The issue in this appeal is, whether under the admitted facts that the Tobacco making factory of the appellant was lying closed from 1-4-2012 to 15-4-2012 and admittedly production started on 16-4-2012, when vide Panchnama drawn by the Excise Officers, one machine ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in case of increase in the number of operating packing machines in the factory during the month, on account of addition or installation of packing machines, the differential duty shall be paid by the 5th of the following month. Further, Rule 10 provides for abatement - in case of non-production of goods, where a factory did not produce the notified goods during any continuous period of 15 days or....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the proportionate number of days. I also find that the ld. Commissioner (Appeals) have erred in observing that in the facts and circumstances of this case, the appellant should not have availed suo motu abatement and the same is in violation of Rule 10 of TPM Rules, 2010. On a harmonious reading of Rules 9 & 10 together under the admitted facts, there is proper compliance in taking suo motu ab....