Judgment Ashutosh Mohunta, J. 1. The Customs, Excise and Gold (Control) Appellate Tribunal has referred the following question of law for adjudication by this Court :- Whether the Tribunal was right in holding that excise duly is payable for the whole month under Section 3-A of the Central Excise Act read with Rule 96ZP(2) of the Central Excise Rules even where the assessee starts production for the first time during the middle of the month? 2. Briefly, the facts of this case are that the assessees factory started production with effect from 17-11-1997. It had opted to pay the duty as per the Compounded Levy Scheme, which came into existence with effect from 1-9- 1997. The case of the petitioner was that as its factory was working only for 13 days in the month of November, 1997, therefore, it is liable to pay duty for that period only and not for the entire month. The authorities below, however, imposed the duty for the entire month. 3. After hearing the learned counsel for the parties, we are of the considered opinion that as the petitioners factory started production with effect from 17-11-1997, therefore, it was wholly unjust for the department to recover the duty for the whole month of November, during which, its factory had not commenced production. When the factory of the petitioner was not in production, then obviously, it is not liable to pay the duty during the period of non- production. 4. In view of the above, the question posed is answered in favour of the assessee and against the revenue. Resultantly, the present reference is accepted.