https://www.taxtmi.com/caselaws?id=263846 The Tribunal allowed the appellants' appeal, granting a refund for duty paid during the factory closure. It emphasized Rule 16's application over Rule 10, recognizing the closure's compliance with the plastic pouch ban notification. The Tribunal upheld the principles of natural justice and fair play, concluding that penalizing the appellants for reopening post-Supreme Court order would be unjust. The judgment highlighted the regulatory context and developments, ultimately setting aside the impugned order in favor of the appellants. en-us Thu, 13 Aug 2015 00:00:00 +0530 Mon, 22 Feb 2016 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263846 The Tribunal allowed the appellants' appeal, granting a refund for duty paid during the factory closure. It emphasized Rule 16's application over Rule 10, recognizing the closure's compliance with the plastic pouch ban notification. The Tribunal upheld the principles of natural justice and fair play, concluding that penalizing the appellants for reopening post-Supreme Court order would be unjust. The judgment highlighted the regulatory context and developments, ultimately setting aside the impugned order in favor of the appellants. Case-Laws Central Excise Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263846