Excise duty not chargeable under ‘Compounded Levy Scheme’ for the period during which machine remains inoperative

Mehta Metal Industries Vs Commissioner of Central Excise & Customs (CESTAT Delhi) The issue involved in this appeal is whether the appellant ­assessee who is operating under ‘Compounded Levy Scheme’ is entitled pro-rata abatement/refund of duty for the period during which the machine admittedly was inoperative. CESTAT held that there is no dispute with regard to the period during which the machine remain inoperative, and relying on the interpretation of Hon’ble Rajasthan High Court in the case of Jupiter Industries, this is the case of one machine being inoperative for part of the m...