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Commissioner Of Central Excise Delhi-II Versus Som Pan Products Alloys Pvt Ltd

2016 (4) TMI 147 - DELHI HIGH COURT

Abatement of the excess duty paid denied - demand of interest - Held that:- No plausible reason has been given by the Department in the first instance for the delay of three months in deciding the Assessee’s request for abatement of the excess duty p .....

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sequently, the Court leaves the question raised in the present case for examination in an appropriate case if the facts so warrant. - CEAC 1/2016 & CM APPL No. 834 of 2016(for condonation of delay) And 833 of 2016 - Dated:- 11-1-2016 - S.MURALIDHAR A .....

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is disposed of. CEAC 1 of 2016 & CM APPL No. 833 of 2016 3. This appeal by the Department under Section 35G of the Central Excise Act, 1944 (Act) is directed against the order dated 17th March 2015 passed by the Customs, Excise & Service Tax .....

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d 27th November 2012 passed by the Additional Commissioner. 4. The facts in brief are that the Respondent Assessee manufactures pan masala containing gutka. The Assessee has ninety nine FFS machines of single track out of which eighty one FFS machine .....

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ry 2011 till 31st March 2011. Accordingly, in terms of Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 the Assessee was entitled to abatement of duty for the period of closure during the month of Jan .....

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ty payable for the month of February 2011, since it proposed to commence production. For reasons which are not clear, the Department took three months to decide this request and sanctioned the abatement only on 4th May 2011. The question that arose w .....

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of the Additional Commissioner. 5. The appeal filed by the Assessee was allowed by the Commissioner (Appeals) who by order dated 1st May 2013 set aside the demand inter alia, on the ground that it was beyond the period of one year and therefore the .....

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rning the applicable limitation period for raising the demand of interest on the duty paid in the above circumstances arose in the present case and therefore in the light of the decisions concerning the interpretation of Section 11A of the Act, the C .....

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