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2015 (10) TMI 1320 - CESTAT NEW DELHI

2015 (10) TMI 1320 - CESTAT NEW DELHI - 2015 (321) E.L.T. 321 (Tri. - Del.) - Denial of abatement claim - 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 - Held that:- Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2012. As per the Rules, the appellant was required to intimate to the concerned Superintendent of Central Excise before sealing .....

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he said Rules. Consequently, the appellant has entitled to rebate claim. In these terms, the impugned order is set aside. - Decided in favour of assessee. - E/519/2012-EX(SM) - Final Order No. A/51093/2015-SM(BR) - Dated:- 2-3-2015 - Shri Ashok Jindal, Member (J) Shri Ashish Vaish, CA, for the Appellant. Shri A.K. Dhawan, AR, for the Respondent. ORDER Appellant is in appeal against the impugned order for rejecting their refund claim by the ld. Commissioner (Appeals). 2. The facts of the cas .....

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ust, 2010 but as the machines were closed for the period 29-7-2010 to 31-7-2010, the appellant filed an abatement of duty for 3 days under the provision of Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2012. The refund claim was allowed by the Adjudicating Authority. On challenge by the Revenue before the ld. Commissioner (Appeals), refund was rejected on the premise that the appellant did not apply for sealing of the machine 3 days in advance. 3. Against .....

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