Case Law Details
C.C.E.-Ahmedabad-ii Vs Zest Packers Pvt Ltd (CESTAT Ahmedabad)
CESTAT Ahmedabad held that in case of production of a new retail sale price, duty is to be calculated on pro-rata basis, in the present case only four days, when the production has taken place.
Facts- The issue involved in present appeal filed by the revenue is that in the fact that in the month of December 2011 the production of a new retail sale price was done from 28.12.2011 to 31.12.2011, whether the duty for the entire month has to be paid or duty on pro-rata basis only for four days, when the production has taken place.
Conclusion- Held that it is not the case of the department that the appellant is liable to pay duty for the days, when the production was not taking place. But the contention of the department is that appellant was supposed to pay duty for the entire month of December 2011.Thereafter, they should have claimed abatement by filing a refund claim. This shows that department is in agreement that for the closer days of the production duty per se is not payable. Therefore, it is a Revenue neutral situation, even if the appellant pay the duty and undisputedly entitled for claim of abatement or pay the duty only for the production days, in the present case four days. The identical issue has been considered by this Tribunal even against the impugned order and the demand was set aside.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
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