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2015 (9) TMI 514 - AT - Central ExciseRefund claim - manufacture of Gutkha and Pan Masala - Reopening after Closure of factory due to banning the use of plastic pouches - Abatement under Rule 10 of Rules 2008 - Assessee reopened the factory - Held that:- It is revealed from the letter dt.08.02.2011 of the Appellant, as referred above, that the Appellants had given intimation to the Assistant Commissioner of Central Excise that they closed down their factory due to the notification issued by the Ministry of Environment & Forest, Government of India, banning the use of plastic pouches with immediate effect. There is no dispute that the Superintendent of Central Excise was acted upon on the basis of intimation by letter dt.08.02.2011 and sealed the machine on 10.02.2011. Thus, on 10.02.2011, the Appellant closed down their factory. The intimation given by the Appellant to the Assistant Commissioner of Central Excise by letter dt.08.12.2011 would show that the Appellant permanently ceases to work in respect of all the machines installed in the factory and it would be followed for surrender of registration. Incidentally, by order dt.17.02.2011, the Hon'ble Supreme Court directed that the ban will be effective from 01.03.2011. As per the direction of Hon'ble Supreme Court, the Appellant re-opened the factory on 17.02.2011. The jurisdictional Superintendent of Central Excise, de-sealed the machines. In such a peculiar facts and circumstances of the case, in our considered view, the refund claim filed by the Appellant would come within the purview of Rule 16 of Rules 2008. - impugned order is liable to be set aside. Accordingly, it is set aside - Decided in favour of assessee.
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