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2015 (11) TMI 513 - CESTAT NEW DELHI

2015 (11) TMI 513 - CESTAT NEW DELHI - 2015 (325) E.L.T. 113 (Tri. - Del.) - 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 that:- As there is no notice of demand/show cause notice has been issued to demand the short payment of duty, therefore, question of adjustment of duty by the Adjudicating Aut .....

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dvocate ORDER Per. Ashok Jindal :- Revenue is in appeal. 2. The facts of the 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 per the said rules but their factory remain closed for 18 days, they filed an abatement claim for the closure period. The abatement claim was allowed but were adjusted agai .....

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