TaxTMI 
TaxTMI 
2017 (11) TMI 1513
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....sala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. The capacity determined for excise duty liability has been fixed by the Jurisdictional Assistant Commissioner for the appellants. The appellants are liable to pay Central Excise duty as per the said determination by 5th of the same month and intimate the Jurisdictional Supdt. by 10th of the same month. While discharging Central Excise duty, they have calculated their liability on prorata basis excluding the period when the machines were sealed and kept without operation. The Revenue objected to the procedure adopted by the appellants on the ground that the duty as determined by the Jurisdictional Officer has to be paid by the assessee in the beginning of the ....
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....99/2015-EX(SM)]. (c ) Som Pan Products Ltd v. CCE Delhi-II [Appeal Nos.55768-55770 of 2014 EX (DB)-Final Order No.52591-52593 dated 11.09.15]. (d) CCE v. Shakti Fragrances Pvt Ltd 2015 (324) ELT 390 (Del.) (e) Shree Flavours Pvt Ltd-2014 (304) ELT 441 (f) Kay Fragrances Pvt Ltd (Final Order No.50223-50232/2015 dated 21.10.2015). 3. As the ratio followed in these decisions are squarely applicable to the present dispute, the ld Counsel prayed for setting-aside the impugned orders and allowing their appeals. 4. The ld AR reiterated the findings of the lower authority. He also submitted that for certain months, the appellants are not even eligible for abatement as the production was not closed for more ....
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....Rules, the action of the respondent assesee in computing the proportionate amount of duty towards the abatement and getting it off against the duty payable in the next month does not adversely affect the revenue in any manner. The abatement, in the opinion of this court, is not akin to refund and means reduction or diminution of the duty. Thereafter, when the duty stands reduced to the extent provided in the rule, there is no liability to pay the same, inasmuch as, to that extent the duty stands abated. Therefore, if the assessee has correctly calculated the proportion of duty and set off the same against the duty payable for the next month, it cannot be said that the said action is contrary to the statutory scheme. When then rules do not p....
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....ch abatement has not been elaborated in the said rules. The appellants could not pay duty by 5th of the same month as they have closed for operation during the period stipulated for payment of duty. By the end of the month, they were aware of the number of days for which the unit operated and also their exact duty liability on prorata basis. This duty liability was discharged subsequently in the next month. This will necessarily bring the liability for interest, which is admitted by the appellant also. We are not able to accept the view of the Revenue that the appellant have to first pay full duty liability for the all days, as determined by the jurisdictional officers and thereafter, after the end of the month, ascertaining the number of d....