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2017 (12) TMI 150
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....e of a part of their factory or some of the machines and not all machines during a particular month. 2. The brief facts are that for the month of July, 2009 the appellant was producing Pan Masala of MRP as follows:- MRP No. of Machines Rs. 6/- 2 Rs. 1/- 2 Rs. 24/- 1 That the appellant was producing Pan Masala of MRP of Rs. 24/- per pouch by operating one single machine since the preceding month of June, 2009, but the said machine after following the proper production, was uninstalled and sealed on 23.06.2009 and the same was de-sealed on 09.07.2009. The appellant had paid the duty on the said machine for the whole of the month of July, 2009.Thereafter the appellant filed an application for rebate/refund on 07.0....
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.... the provision of Section 3A of the Act, which enables the Central Government to impose compounded levy under certain circumstances in the interest of Revenue. Section 2A provides for of annual capacity of the production of the factory and further clause b(i) specify that the factors relevant to the production of such goods and the quantity i.e. deemed to the produced by use of unit of such factor shall be specified by notification, further the proviso under sub-section 2 of section 3A provides that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production. Further provided that in a case where the fac....
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....umber of packing machines installed on any day during the month. Further, provided that in case a manufacturer commences manufacturing of goods of new MRP during the month on an existing machine, it shall be deemed to be an addition in the number of operating packing machines for the month. 7. This clause as subsequently amended w.e.f. 13.04.2010 so as to read that the maximum number of packing machines shall be the maximum machines in a month installed in any day during a particular month. Further, provided that in case of non-working of any installed packing machine during the month for any reason whatsoever, the same shall be deemed to be operating packing machine for the month. 8. Further, Rule 9 provides for manner of payment of ....
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....r sealing of all the packing machines available in factory for the said period under the physical supervision, provided that during such period, no manufacturing activity, whatsoever, in respect of notified goods shall be undertaken and no removal of goods shall be undertaken and no removal of goods shall be effected by the manufacturer. Further provided that when the manufacturer intends to restart his production of notified goods, he shall inform to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, of the date from which he would restart production, whereupon the same is fixed on packing machines would be opened under the physical supervision of Superintendent of Central Excise.....
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....ther we note that the 4th proviso of Rule 9 of the PMPM Rules specifically provides that duty shall be recalculated pro rata on the basis of number of days in that month during which a machine was in operation due to addition or not in operation due to discontinuation and the said proviso specifically provides that an assessee will not be considered to have discharged the duty liability unless the differential duty is paid by the 5th of the following month if any additional duty is payable due to alteration and further provides that if any excess is paid upon recalculating the same shall be refunded to the manufacturer by the 20th of the following month. Thus, we find that the statute has provided specific provision for adjustment of duty. ....