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PP Patel & Co. Versus Commissioner of Central Excise Pune

Abatement and refund - closure of factory for a continuous period of 15 days - manufacturing of Chewing Tobacco and Un-manufactured Tobacco - Held that: - I find that the plea regarding consideration of continuous closure in more than one month has not been raised at lower level - the issue raised at Tribunal is not a pure question of law but a question of law as well as fact it cannot be permitted to be raised for the first time in the Tribunal - appeal dismissed. - E/1599 & 160/11 - A/87047-87 .....

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10/2010 to 31/10/2010 totaling 19 days in the month of October 2010. The second claim was filed for the period 01/02/2011 to 17/02/2011 & 27/02/2011 to 28/02/2011 totalling of 19 days. The refund claim was sanctioned in respect of the period 01/10/2010 to 17/10/2010 and 01/02/2011 to 17/02/2011. However, the refund claim pertaining to the period 30/10/2010 and 31/10/2010 and for the period 27/02/2011 and 28/02/2011 was rejected as it was less than 15 days. The appellant challenged the order .....

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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 Kamal Kishor Jarda Bhandar Vs. CCE, Bhopal - 2015-TIOL-2692CESTAT-Del wherein it has been held that continuous period of closure of 15 days needs not be within the same month can be in different month also. 4. The learned AR read out the written .....

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