2019 (4) TMI 1140

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....er notification No. 42/2008-CE and 30/2008-CE(NT) both dated 01.07.2008. The appellant had requested vide their letter dated 25.10.2013 for opening one Single Track pouch packing machine to manufacture Pan Masala without tobacco and nicotine (MRP Rs. 4/- per pouch). The Superintendent of Central Excise, Bench-III, Barasat Division opened and installed the machine on 01.11.2013. Subsequently, the appellant vide their letter dated 01/11/2013 intimated that they would close their production from 5.11.2013 due to poor uptake and requested the Department to seal the machine w.e.f. 5.11.2013. Accordingly, it was reported by the Superintendent to the Division Office that the machine was sealed and uninstalled. The appellant have already deposited ....

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....CE and 30/2008-CE(NT) both dated 01.07.2008, if a machine does not produce for a continuous period of 15 days, than the duty shall be calculated on proportionate basis and the balance amount of duty shall be abated for the non-production period subject to the condition. The primary condition is that the assessee shall file an intimation to the Deputy/Assistant Commissioner of Central Excise with the copy to the Superintendent of Central Excise at least 3 working days prior to commencement of non-production period and on receipt of such intimation, the Superintendent shall seal and uninstall the PMPM machine under his proper supervision rendering the PMPM machine in-operable during the period of closure. It is the case of the Department that....

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....cannot be read as ' three official working days' of Central Government unless specifically mentioned therein. Held by Hon'ble CESTAT that Words and Phrases - Day- It is day of production, day of duty, day of work or simply a working day- It is unit of time and consists of 24 hours - Its duration differs from person to person and situation to situation - It does not necessarily starts from 00.00 hours it may start as per time prescribed by norms and regulation applicable in trade and different private and government organizations - It may start at any time of the day but for purpose of calculation will end on next day at same time. [paras 4, 5] CCE, Indore Vs SAI PAN PRODUCTS 2012(281) E.L.T. 580 (Tri-Del). 10. I find no justification and....