TMI Blog2017 (12) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... rt everybody becomes helpless and finally the goods have become non-marketable. The assessee-Respondents have suffered a loss due to the ban. The Commissioner (Appeals) has rightly order to refund the claim of the duty which was paid by the assessee-Respondents - appeal dismissed - decided against Revenue. - Excise Appeal No.52373 of 2016 - A/57491/2017-EX[DB] - Dated:- 26-10-2017 - Mr. (Dr.) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iety Ors. vide order dated 07.12.2010 has banned the use of plastic for packing gutkha, tobacco and pan masala w.e.f 01.03.2011. Thus, the use of plastic was banned by the Hon ble Supreme Court w.e.f. 01.03.2011. But prior to it, on 28.02.2011, the assessee-Respondents have made a request to the Department to seal the factory by stating that they are no longer interested in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 03.09.2011. Later, the redemption fine was imposed. 3. From the record, it is an undisputed fact that while clearing the goods from the factory for export, the assessee-Respondents has paid the duty. When it is so, then certainly they were entitled for the rebate. But, prior to it, the goods were seized. Thus, the goods have become non-marketable commodity. It can neither be exported nor so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the ban. The Commissioner (Appeals) has rightly order to refund the claim of the duty which was paid by the assessee-Respondents. 7. In the peculiar facts and circumstances of the case, we find no reason to interfere with the impugned order and the same is hereby sustained along with the reasons mentioned therein. 8. In the result, the appeal filed by the Department is dismissed. (Dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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