TMI Blog2016 (11) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before this Tribunal without pointing out as to how the findings of the ld. Commissioner (Appeals) are unsustainable - Held that: - the grounds of appeal which have been adjudicated by the ld. Commissioner (Appeals) have been made as grounds of appeal before this Tribunal without giving any justification and argument as to why the findings of the Ld. Commissioner (Appeals) on the said ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed an application for abatement of Excise duty of ₹ 9,35,484/- under Rule 10 of Pan Masala Packing Machines (Capacity Determination Collection of Duty) Rules, 2008, for a period of 5 days from 27-10-2012 to 31-10-2012 on the ground that they did not produce the notified goods during the said period. Subsequently, through another letter dated 03-05-2013, they submitted a revised appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturers nor have changed the Retail Sale Price (RSP) during the month and that they had filed declaration on 21-10-2012, intending to start manufacturing of Gutkha of M.R.P. of ₹ 1.50/- on two machines. The respondent contested the said grounds. The ld. Commissioner (Appeals) has held that the ground taken by department that neither party is a new manufacturer nor they have changed the Retai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent has contended that the grounds of appeal which were already adjudicated by the ld. Commissioner (Appeals) have again been made out as grounds of appeal before this Tribunal without pointing out as to how the findings of the ld. Commissioner (Appeals) are unsustainable. He had also pointed out that if the Department was having any issue other than the issue related to abatement, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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