TaxTMI 
TaxTMI 
2018 (4) TMI 100
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....nufacturing Pan Masala and Gutkha and paying duty under Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008. The respondent was intended to close their factory w.e.f. 1-9-2011, therefore, they intimated to the Department on 28 August, 2011 in terms of Rule 10 of the Rules, ibid, for closure of their factory at least three days in advance. The factory was closed on 31 August, 2011. Thereafter, the respondent paid duty for the month of September, 2011. As their factory was closed for more than 15 days, they filed claim of abatement of duty paid before the authorities below. Both the authorities below allowed the abatement claim to the respondent, against the said order the Revenue is in appeal on the ground ....
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....arned Commissioner (Appeals) ought to have considered the fact that undoubtedly the date 31-8-2011 was already declared as Gazetted Holiday on occasion of "Id ul Fitr " subject to the visibility of Moon. But the party took the date of holiday as doubtful and possibility of shifting of Moon to be maximum. The party failed to comply with the Rules and failed to strictly observe the number of working days for intimation of closure of the pouching machine. It is amply clear that the party have been guilty for offences under the Rule 10. Rule 10 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 which states ; - "In case a factory did not produce the notified goods during any continuous period of fifteen d....
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....at least three working days prior to the commencement of discontinuing the production/sealing of the machines. Further it is to be noted that 31-8-2011 was Gazetted holiday on the occasion of Eid festival. Gazetted holiday of Eid remained unchanged irrespective of the visibility of the moon. Thus the party have surely failed in intimating at least three working days prior to the commencement of discontinuing the production/sealing of the machines. C. Further it is to be noted that the fulfilment of conditions laid down under the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 is mandatory. The words of this Rule is "three working days" not just three days. The Adjudicating Authority in his order ....