Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 848 - CESTAT KOLKATARefund/Abatement claim - closure of factory for a period of 15 days - Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008 - Held that:- It is seen from the Adjudication Order that the production was running from 07.01.2015 to 15.01.2015 (9 days) and no other production was made on and from 01.01.2015 to 06.01.2015 and again from 16.01.2015 to 31.01.2015 in the month of January, 2015 i.e. for 22 (in Ex. Appeal No.75145/2016) for which the abatement was claimed. Appeal dismissed - decided against Revenue.
|