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2015 (10) TMI 1129 - AT - Central ExciseDenial of abatement claim - Surrender of registeraion - production of gutkha - Held that:- In this case the Government of Chhattisgarh has banned the manufacture of tobacco products w.e.f. 26.07.2012. This ban on manufacture of tobacco was in public domain and appellant has also stopped manufacturing w.e.f. 26.07.2012 itself. Appellant has also intimated to the department for sealing of their machines w.e.f. 26.07.2012 and surrendered their registration certificate on 31.07.2012. It is a fact on record after that appellant has not started any manufacturing or requested for de-sealing of machines. In these circumstances, appellant has complied with condition of Rule 16 of the said rules and entitled for abetment of refund of duty paid for the period 27.07.2012 - 31.07.2012. - Decided in favour of assessee.
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