COMMISSIONER OF C. EX. & S.T. Vs. K.P. PAN PRODUCTS PVT. LTD.
LAWS(CE)-2015-7-63
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 29,2015

Commissioner of C. Ex. And S.T. Appellant
VERSUS
K.P. Pan Products Pvt. Ltd. Respondents

JUDGEMENT

ASHOK JINDAL,J - (1.)Revenue is in appeal. The facts of the case are that the respondent is manufacturer of Pan Masala and Gutkha and paying duty under Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008. During the period May, 2009 to June, 2009, the appellant paid duty as per the said rules but their factory remain closed for 18 days, they filed an abatement claim for the closure period. The abatement claim was allowed but were adjusted against so called demand for uses of their packing machines for manufacturing two types of goods of same MRP, therefore, for the same activity, the respondent is liable to pay duty twice. The respondent challenged the said order of adjusting the demands which was neither raised nor confirmed. The learned Commissioner (Appeals) held that as there is no demand show cause notice issued to the respondent, therefore, adjustment was not correct. Revenue's is in appeal against the impugned order, as they are aggrieved by the findings of the learned Commissioner (Appeals).
(2.)Heard the parties. During the course of arguments, it was asked from learned AR specifically whether any demand notice has been issued to the respondent for short payment of duty for the period May, 2009 to June, 2009. The answer of the learned AR is that no notice of demand/show cause notice was issued to the respondent to demand duty for short payment of duty during the impugned period. As there is no notice of demand/show cause notice has been issued to demand the short payment of duty, therefore, question of adjustment of duty by the Adjudicating Authority does not arise. The same view has been taken by the learned Commissioner (Appeals) in the impugned order. Therefore, we do not find any infirmity in the impugned order. The same is upheld. Consequently, the Revenue's appeal is dismissed.
(Dictated and pronounced in open Court)

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