Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Raja Packaging Versus C.C.E. & S.T. Raipur

2015 (10) TMI 1129 - CESTAT DELHI

Denial of abatement claim - Surrender of registeraion - production of gutkha - Held that:- In this case the Government of Chhattisgarh has banned the manufacture of tobacco products w.e.f. 26.07.2012. This ban on manufacture of tobacco was in public .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

record after that appellant has not started any manufacturing or requested for de-sealing of machines. In these circumstances, appellant has complied with condition of Rule 16 of the said rules and entitled for abetment of refund of duty paid for th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r the Respondent : Shri R.K. Mishra, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein abetment for the period 27.07.2012 to 31.07.2012 was denied by the Ld. Commissioner (A) by way of the impugned order. 2. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed production of gutkha and requested the jurisdiction of main superintendent for sealing of packing machines. The appellant also surrendered their registration certificate vide letter dated 31.07.2012. Thereafter, appellant filed a refund claim for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt is before me. The Ld. Consultant for the appellant submits that as per Rule 16 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008 the appellant has permanently closed their factory w.e.f. 26.07.2012 and i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rrendered the certificate. Therefore they are entitled to take abetment of excess duty paid by them for the period 27.07.2012 to 31.07.2012. Therefore, impugned order is required to be set aside. 3. On the other hand, the Ld. AR oppose the contention .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version