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CCE & ST, Lucknow Versus M/s K.P. Pan Products Pvt. Ltd.

2015 (11) TMI 513 - CESTAT NEW DELHI

Abatement claim - abatement claim was allowed but were adjusted against so called demand for uses of their packing machines for manufacturing two types of goods of same MRP - for the same activity, the respondent is liable to pay duty twice - Held th .....

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er (Appeals) in the impugned order. Therefore, we do not find any infirmity in the impugned order. The same is upheld. - Decided against Revenue. - Excise Appeal No. 3640 of 2012 - Final Order No. 52368/2015 - Dated:- 29-7-2015 - Shri Ashok Jindal, M .....

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case are that the respondent is manufacturer of Pan Masala and Gutkha and paying duty under Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008. During the period May, 2009 to June, 2009, the appellant paid duty as .....

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types of goods of same MRP, therefore, for the same activity, the respondent is liable to pay duty twice. The respondent challenged the said order of adjusting the demands which was neither raised nor confirmed. The learned Commissioner (Appeals) he .....

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