2018 (12) TMI 848

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....Commr. of Central Excise (Appeals), Kolkata. 2. Briefly stated the facts of the case are that the Respondent is engaged in the manufacture of Pan Masala without Tobacco and Nicotine classifiable under Chapter 21 of the Central Excise Tariff Act, 1985. They filed Refund/Abatement claim under Rule 10 of Chewing Tobacco and Un-manufactured Tobacco, Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 under Notification No. 11/2010-CE (NT) dated 27.02.2010 as amended for nonproduction of chewing tobacco. The Assistant Commissioner of Central Excise, Barasat Division sanctioned the abatement due to non-production of pan masala without tobacco and nicotine. Revenue filed appeals before the Commissioner (Appeals) against t....

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....r of notified goods to declare the name of the manufacturer of each of the packing machine, its identification number, date of its purchase and the maximum packing speed on which which they can be operated for packing of notified goods on various retail sale price. I also lay my hand to the Form 1 (s) annexed to the letter of intimation dated 01.01.2015 I find that against serial number (11) the name of the manufacturer of the packing machine, its identification number, date of its purchase and maximum packing speed at which they can be operated for packing of pouches of notified goods with retail sale price was mentioned therein as required under Rule 6 of the Rules ibid and the same are reproduced below: Machine manufactured by: Aman En....

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....14.10.2014 (supra), I find that there is no specific provision to deny payment of duty from the claim amount of abatement sanctioned and duty abatement is nothing but refund of duty paid in cash. In terms of Rule 15 of the PMPM Rules, no CENVAT credit of duty paid on any input, capital goods or input services [ used in or in relation to manufacture] of the notified goods shall be taken under the CENVAT Credit Rules, 2004 and the full amount of duty payable would be paid in cash only. So, only restriction is that no duty can be paid from cenvat credit account. The respondent has the option to pay duty in cash or from the sanctioned amount of duty abatement. For the plea that since appeals against the orders sanctioning abatement of duty are ....

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....basis on which the edifice of the entire arguments has been built up rests on assumption and presumption and lacks conviction to sustain." 8. The present appeals relate to the different periods for production and non-production of pan masala without tobacco and nicotine, which are as follows : Sl.No. Appeal Nos. Period 1. E/75145/2016 01.01.15 to 06.01.15 & 16.01.15 to 31.01.15 2. E/75146/2016 01.03.15 to 13.03.15 & 21.03.15 to 31.03.15 3. E/75800/2016 11.07.2015 to 31.07.2015 (21 days) 4. E/75266/2017 01.03.2016 to 16.03.2016 (16 days) 5. E/75324/2017 01.03.2016 to 16.03.2016 (16 days) 6. E/75511/2017 11.05.2016 to 31.05.2016 (21 days) 9. I find that the assessee submitted calculation of abatement of duty for whic....