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2016 (11) TMI 997 - AT - Central ExciseAbatement and refund - closure of factory for a continuous period of 15 days - manufacturing of Chewing Tobacco and Un-manufactured Tobacco - Held that: - I find that the plea regarding consideration of continuous closure in more than one month has not been raised at lower level - the issue raised at Tribunal is not a pure question of law but a question of law as well as fact it cannot be permitted to be raised for the first time in the Tribunal - appeal dismissed.
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