TMI Blog2017 (2) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... njab & Haryana in the case of Godwin Steels (P) Ltd. Vs. CCE, Chandigarh [2010 (5) TMI 322 - PUNJAB & HARYANA HIGH COURT], where it was held that Factory started production from middle of the month, therefore, it was wholly unjust for the department to recover the duty for the whole month - as no production was started till 12.01.2009, therefore, appellant is entitle for refund of duty for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant filed a refund claim on excise duty paid during the period 01.01.2009 to 11.01.2009 on the ground, they had commenced the production only on 12.01.2009. The said claim was rejected by the Ld. Commissioner (A) that there was no provision in the Pan Masala Packing Rules, 2009 to allow the refund in such circumstances. Aggrieved from the said order, appellant is before me. 2. Heard the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing only for 13 days in the month of November, 1997, therefore, it is liable to pay duty for that period only and not for the entire month. The authorities below, however, imposed the duty for the entire month. 3. After hearing the learned counsel for the parties, we are of the considered opinion that as the petitioner s factory started production with effect from 17.11.1997, therefore, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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