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Commissioner Versus Shree Flavours Pvt. Ltd.

2015 (10) TMI 663 - PUNJAB AND HARYANA HIGH COURT

Manufacture of chewing tobacco - compounded levy scheme - Closure of factory - Period of closure - High Court dismissed the appeal of Revenue following the decision of Commissioner of Central Excise, Rohtak v. M/s. Kay Fragrance (P) Ltd., Village Liv .....

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ire duty for that particular month by 5th day of that particular month. If subsequently the unit is closed, they are given liberty to file abatement and seek refund of duty. However, in a scenario where a manufacturing unit is aware of the closure of .....

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gainst the assessee, but will not result in denial of the substantive benefit available to him in terms of the rules, in question. - Central Excise Appeal No. 4 of 2015 (O&M) - Dated:- 7-5-2015 - S. J. Vazifdar and G.S. Sandhawalia, JJ. ORDER CEA-4-2 .....

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