TMI Blog2015 (6) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi-IV reported in [2014 (4) TMI 417 - CESTAT NEW DELHI ], wherein by taking note of the earlier decision of the Tribunal in the case of Kaipan Pan Masala Pvt. Ltd. [2013 (1) TMI 356 - CESTAT, NEW DELHI], it was held that non-deposit of the duty and subsequent non-claiming of the abatement in violation of the procedure prescribed under the said Rules would not result in denial of substantive ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly. 2. In the month of May, the packing machines installed in their factory were sealed from 1.05.2012 to 16.05.2012. The same were desealed at night of 16.05.2012 and the appellants started manufacturing their final products from 17.05.2012 onwards and also deposited the duty for the period from 17.5.2012 onwards, by claiming the abatement for the period from 1.5.2012 to 16.05.2012. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. We find that an identical issue was the subject matter of the Tribunal s decision in the case of Shree Flavours Pvt. Ltd. Vs. CCE, Delhi-IV reported in 2014 (304) ELT 441 (Tribunal-Delhi), wherein by taking note of the earlier decision of the Tribunal in the case of Kaipan Pan Masala Pvt. Ltd. 2012 (285) ELT 296 (Tribunal), it was held that non-deposit of the duty and subsequent non-claiming ..... X X X X Extracts X X X X X X X X Extracts X X X X
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