2018 (9) TMI 1486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant Shri Gyanendra Kumar Tripathi, Asstt. Commer. (AR), for Respondent ORDER Per: Anil G. Shakkarwar, The present two appeals are arising out of Order-In-Appeal No. 153 & 154/CE/Appeal/Audit/LKO/2018 dated 23.03.2018 passed by Commissioner (Audit) Central Goods & Service Tax & Central Excise, Lucknow. 2. Above stated two appeals are arising out of two different Order-In-Appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e proportionate duty of Rs. 67.20 lakhs. Through the show cause notice dated 26.05.2016 it was alleged that the appellant should have paid duty for the full month and as a result there was short payment of Rs. 36.96 lakhs. The said show cause notice was adjudicated through Order-In-Original dated 13.01.2017 wherein the Original Authority held relying on final order passed by this Tribunal in the c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 13.01.2017 similar order was passed by the Original Authority stating that the provisions of said Rules, 2008 and said Rules, 2010 are parimateria and relying on the decision of this Tribunal in the case of M/s Taste Well Products Vs Commissioner of Central Excise & Service Tax, New Delhi reported at 2016 (335) E.L.T. 55 (Tri.-Delhi) had held that under the provisions under 3rd proviso to Rule 9 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the Tribunal's decision in the case of M/s Trimurti Fragrances Pvt. Ltd. (supra). He has further submitted that this Tribunal has taken into consideration Rules 6 to 13 of said Rules 2008 and held that if manufacturers intimates its intention not to operate the packing machine and the same is sealed by authorized officers, such machines are deemed to have been uninstalled in terms of Sub-rul....