TMI Blog2017 (11) TMI 1727X X X X Extracts X X X X X X X X Extracts X X X X ..... 008? Held that:- The issue of taking suo-motu abatement by an assessee operating under Compounded Levy Scheme, has been decided in favour of the assessee by Hon'ble Gujarat High Court in the case of Thakkar Tobacco Products Pvt. Ltd. [2015 (11) TMI 319 - GUJARAT HIGH COURT] - there is no merit in the appeal filed by the revenue and the same is dismissed. Whether abatement is permissible whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see. - APPEAL Nos. E/482 & 784/2011-EX[DB] - A/72247-72248/2018-EX[DB] - Dated:- 8-11-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan, Joint Commissioner (AR) Shri Pradeep Kumar Dube, Supdt (AR) for Revenue Shri T.R. Rustagi, Advocate, for Assessee ORDER Per: Anil Choudhary The issue in this cross app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it appeared to revenue that the assessee have not followed the provisions of Rule 7, 8 and 9 of PMPM Rules, 2008 and have short paid the duty. In other words according to revenue Rule 8 of the PMPM Rules provide that an assessee was required to pay duty under Rule 7 of the Notification by 5th of the month which have not been complied with and thus by the practice of short payment of duty during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period or number of days they have not operated their packing machines or part of the packing machines have been held in favour of assessees by Hon'ble Gujarat High Court in the case of Commissioner Vs Thakkar Tobacco Products Pvt. Ltd. reported at 2016 (332) ELT 785 (Guj.). On the other hand revenue is in appeal for not imposing penalty by the learned Commissioner, observing that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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