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TMI Blog2017 (2) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... t the impugned order denying refund of the excise duty paid by them. 2. The facts of the case are that the appellant purchase 3 FFS machines to manufacture Pan Masala and filed a declaration on 31.12.2008. It was intimated to the department that the production of the said machines shall be started on 12.01.2009 vide letter dated 05.01.2009 but the appellant paid duty for the entire month under Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Godwin Steels (P) Ltd. Vs. CCE, Chandigarh - 2010 (254) E.L.T. 202 (P&H) wherein the Hon'ble High Court observed as under:- "2. Briefly, the facts of this case are that the assessee's factory started production with effect from 17.11.1997. It had opted to pay the duty as per the Compounded Levy Scheme, which came into existence with effect from 01.09.1997. The case of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eels (P) Ltd. Vs. CCE, Chandigarh (supra), the issue is squarely covered, therefore, I hold that as no production was started till 12.01.2009, therefore, appellant is entitle for refund of duty for the period 01.01.2009 to 11.01.2009 paid by them. 6. In these circumstances, impugned order is set aside, the appeal is allowed with consequential relief. (Dictated and pronounced in the open court) X X X X Extracts X X X X X X X X Extracts X X X X
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