2015 (10) TMI 1320

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent. ORDER Appellant is in appeal against the impugned order for rejecting their refund claim by the ld. Commissioner (Appeals). 2. The facts of the case are that the appellant is a manufacturer of Chewing Tobacco and paying duty on Chewing Tobacco Manufactured Tobacco Machines Rules, 2012. Initially on 23-7-2010, the appellant filed an application for sealing of their machines on 26-7-20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e. 4. Heard both the parties and considered the submissions. 5. In this case, short issue is that whether the appellant is entitled for abatement of 3 days, i.e., 29-7-2010 to 31-7-2010 as per the Rule 10 of the Chewing Tobacco Unmanufactured Tobacco Packing Machines. I have gone through Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2012. As per the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X