2018 (5) TMI 1299

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....acts are that the appellant obtained registration with effect from 27th May, 2013 and started production with effect from 28th May, 2013 for the first time. The factory remained operative from 28th May, 2013 to 31st May, 2013 (four days). During this period the appellant operated two machines as follows: - MRP Rs. 2 - one machine MRP Rs. 5 - one machine The factory remained closed from 1st June to 7th June, 2013 and thereafter restarted production with only one Pouch Packing Machine of MRP Rs. 5 operated from 8th June, 2013 to 20th June, 2013 (13 days). Thereafter the factory remained close continuously from 21/06/2013 to 14/08/2013, when the appellant surrendered the registration. The appellant discharged the duty of Rs. 64 lakhs payabl....

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....d collected in such manner as may be prescribed. Provided where a factory producing notified goods did not produce the notified goods during any continuous period of 15 days or more, the duty calculated on a proportionate basis shall be abated in respect of such period, if the manufacturer of such goods fulfilled such conditions as may be prescribed. 4. The learned counsel further urges that the facts of the case are covered by the ruling of this Tribunal in Shree Pouches versus CCE, Jaipur-I 2017 (11) TMI 701- CESTAT, New Delhi wherein the Division Bench have held under the fact that for the month of July, 2012 the factory of Shree Pouches was closed from 21st July, to 31st July, that is for 11 days and for remaining days it was working, ....