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2018 (5) TMI 1199 - AT - Central ExciseRefund u/r 10 of the CTD Rules - manufacture of branded chewing tobacco - interpretation of statute - case of appellant is that Revenue has mis-interpreted the 4th Proviso to Rule 9 inasmuch as the word “permanently” was interpreted to hold that either the manufacturing activity is discontinued or the product will never be manufactured in future - Held that: - it cannot be said that the appellant is not entitled for the refund/abatement under 4th Proviso to Rule 9 of the CTD Rules. In context with the expression “new retail sale price”, this Tribunal in the case of SA Freshners Pvt. Ltd. [2018 (3) TMI 18 - CESTAT NEW DELHI], has held that the benefit of the fourth proviso to Rule 9 is applicable, in cases, where the production of goods of a new RSP, which has not been earlier manufactured during the month, is commenced by the manufacturer, even if the goods bearing such RSP were being manufactured in the earlier months - benefit allowed - appeal allowed - decided in favor of appellant.
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