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2017 (12) TMI 490 - CESTAT NEW DELHIRefund - Held that: - it had intimated the Department that due to ban of manufacturing of Gutka, it had permanently seized the manufacturing activities with effect from 18.7.2012. Receipt of such letter of the appellant was duly acknowledged by the Department. Further, I also find that the adjudicating authority has also specifically brought out any evidence to show that on 18.7.2012 the appellant had manufactured Gutka by using /utilising machines installed in the factory. Since, it is an admitted fact on record that from 18.7.2012, there was no manufacturing activity undertaken in the factory of the appellant, the duty liability in respect of 19.7.2012 should not be considered for confirmation - Appeal allowed - decided in favor of the assessee.
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