GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 1129 - CESTAT DELHI

2015 (10) TMI 1129 - CESTAT DELHI - 2015 (322) E.L.T. 725 (Tri. - Del.) - 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 domain and appellant has also stopped manufacturing w.e.f. 26.07.2012 itself. Appellant has also intimated to the department for sealing of their machines w.e.f. 26.07.2012 and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Member (Judicial), JJ. For the Petitioner : Shri A.K. Mishra, Advocate For 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 facts of the case re that on 25.07.2012 the Government of Chhattisgarh declared manufacture, storage, sale and distrubution of gutkha is prohibited within the territory of 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

r (A) the impugned order was passed. Aggrieved from the said order appellant 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 intimated the same to the department for sealing the machines. As there was a ban on manufacturing of tobacco products in the state of Chhattisgarh appellant has never started n .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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