Custom, Excise & Service Tax Tribunal
M/S J. B. Patel Brother vs Commissioner Of Central Excise, ... on 3 January, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No. E/379/2012-EX[DB] (Arising out of Order-in-Appeal No. 01/CE/APPL/ALLD/2012 dated 03/01/2012 passed by Commissioner (Appeals), Central Excise, Allahabad) M/s J. B. Patel Brother Appellant Vs. Commissioner of Central Excise, Allahabad Respondent
Appearance:
Shri S. P. Ojha (Consultant) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Honble Mr. Anil G. Shakkarwar, Member (Technical) Date of Hearing : 03/01/2018 Date of Decision : 03/01/2018 FINAL ORDER NO. 70100/2018 Per: Archana Wadhwa
As per the fact on record the appellant was engaged in manufacture of unmanufactured Tobacco with and without lime tube having a brand name under Chapter Sub-heading No.24011090 of the First Schedule to the Central Excise Tariff Act, 1985. The show cause notice dated 05/07/2011, issued to the appellant alleged that the appellant on 09/05/2011 filed an abatement Claim/Refund claim for Rs.6,83,333/- for closure of pouch packing machine for the period from 01/04/2011 to 04/04/2011 and further from 15/04/2011 to 30/04/2011 i.e. for 20 days. The scrutiny of the refund claim revealed that the appellant vide their letter dated 11/04/2011, had requested for sealing of pouch packing machine on 14/04/2011 which was not in accordance with the provisions contained in Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules, 2010, since 12/04/2011 was the Gazatted holiday on account of Ram Navami. Accordingly, impugned show cause notice dated 05/07/2011 was issued to the appellant proposing rejection of the impugned refund/abatement claim. The aforesaid show cause notice was adjudicated by the Assistant Commissioner, Central Excise, Faizabad, who, vide his Order-in-Original No.18/Refund/2011 dated 19/09/2011, rejected the Abatement claim/Refund claim of Rs.6,83,333/-, filed by the appellant.
2. Being aggrieved with the said order the appellant filed an appeal before Commissioner (Appeals), who rejected the same. Hence the present appeal.
3. After hearing both the sides, though we find that the appellant is also contesting the fact that there was delay in giving intimation of closure but we note that the issue is no more res-integra and it stands held that the abatement cannot be denied for belated intimation of closure in terms of Rule 10. Reference can be made to the Tribunal decision in the case of M/s Rajat Industries Ltd. Vs Commissioner 2015 (320) E.L.T. 146 (Tribunal) which stands followed in the case of M/s Classic Tobacco Products Vs CCE Jaipur 2016 (343) E.L.T. 1180 (Tri.-Del.). By following the above decision, we find no merits in the Revenues stands. Accordingly the impugned order is set aside and appeal allowed with consequential relief to the appellant.
(Dictated in Open Court) Sd/- Sd/-
(Anil G. Shakkarwar) Member (Technical) (Archana Wadhwa) Member (Judicial) Lks 1 2 APPEAL No. E/379/2012-EX[DB]