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2016 (11) TMI 997 - CESTAT MUMBAI

2016 (11) TMI 997 - CESTAT MUMBAI - TMI - 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 .....

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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 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 .....

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uous 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 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 al .....

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