2016 (11) TMI 997

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..... g Tobacco and Un-manufactured Tobacco (capacity Determination and Collection of Duty) Rules, 2010.  The said rules permit abatement and refund in case of closure of factory for a continuous period of 15 days. The appellant filed refund claims pertaining to the period 01/10/2010 to 17/10/2010 & 30/10/2010 to 31/10/2010 totaling 19 days in the month of October 2010.  The second claim was f .....

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..... f the machines on 30/10/2010 and 31/10/2010 continued upto 17/11/2010 and thus the continuous period of closure was above 15 days.  It was also stated in the written submission that in respect of the period 27/02/2011 & 28/02/2011, the factory remains closed  upto 18/02/2011 and therefore, the period of closure was above 15 days.  The appellant relies on the decision in the case of .....

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.....   Control touch Electronics (Poona) Pvt. Ltd. Vs. CCE, Pune-III - 2016-TIOL-250-CESTAT-MUM has held that new grounds cannot be raised for the first time in the Tribunal. 5.  I have considered the rival submissions. I find that the plea regarding consideration of continuous closure in more than one month has not been raised at lower level. The Tribunal in the case of  Control Touch .....

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