2013 (10) TMI 1244

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..... J. Nagori, A.R. ORDER Per: Mr. H.K. Thakur; These stay applications are filed by the appellant against similar orders passed in their case by Commissioner of Central Excise, Ahmedabad-II for different periods. The issue involved is whether or not a manufacturer under the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination & Collection of Duty) Rules, 2010 has th .....

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..... dgment in the case of Dharampal Satyapal Limited vs. CCE, Noida [2012 (284) ELT 223 (Tri. Del.)] even for a closed machine also appellant has to pay duty for the entire month when the machine was in operation only for a part of the month. 4. We have given our anxious thoughts to the arguments made by both sides and perused the records. It is observed that on the same issue this very bench has gra .....

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