TaxTMI 
TaxTMI 
2022 (3) TMI 401
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....number of cold Rolling mills installed in the factory . 2. None appeared for the hearing though the matter was posted on 16.08.2019, 16.10.2019, 07.11.2019, 03.12.2019, 20.12.2019, 03.02.2020 ,12.03.2020, 09.04.2020, 13.12.2021, 12.01.2022 and 18.02.2022. 3. The learned AR pointed out that the appellant had sought to undertake the major repair work in their factory in the month of July 2011 and therefore vide letter dated 20.06.2011 they had informed the jurisdiction Assistant Commissioner that they will cease work from 01.07.2011 to 31.07.2011. On account of this they sought the abatement of duty payable for month of July 2011. 4. Learned AR Pointed out that both the lower authorities have stated that there is no provision in Notificati....
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....all not be discharged unless the differential duty is paid and in case the amount of duty so recalculated is less than the sum paid, the balance shall be refunded to the manufacturer : Provided further that when a manufacturer makes an application for the first time under paragraph 2 for availing of the procedure contained in this notification, the duty liability for the month in which the application is granted shall be calculated pro-rata on the basis of the total number of days in that month and the number of days remaining in the month from the date of such grant. (2) The sum payable under sub-paragraph (1) shall be calculated by application of the appropriate rate to the maximum number of cold rolling machines installed by or on be....
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.... factory ceases to work or reverts to the normal procedure. The Clause 8 does not anywhere indicate if the ceasing of work of the factory is temporary or permanent. The explanation to Clause 8 clearly indicate that the partial ceasing of work will not about to ceasing of work. The clause 8 also the prescribed the manner in which the duty for the month in which the ceasing of work happened is to be calculated i.e. in terms of clause 3 of the notification. The clause 3 of the notification prescribed proportionate duty on the basis of Number of days of operation. 5.2 The decision relied upon by the Revenue in case of S. S. STRIPS PVT. LTD (Supra) relates to a situation where only few of the many installed machines were operational. In these c....