https://www.taxtmi.com/caselaws?id=345646 The Tribunal upheld the 1st Appellate Authority's decision, allowing the appellant, a manufacturer of Gutkha and pan-masala, a refund of excess duty paid. The appellant had paid duty for 5 machines in August 2011, ceased production, and relied on Rule 10 of the Pan Masala Packing Machines Rules for abatement. The Tribunal found in favor of the appellant, stating that no duty could be demanded for the period of non-production, supporting the refund claim. The decision was deemed legally sound, leading to the dismissal of the appeal. en-us Fri, 14 Jul 2017 00:00:00 +0530 Sat, 29 Jul 2017 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345646 The Tribunal upheld the 1st Appellate Authority's decision, allowing the appellant, a manufacturer of Gutkha and pan-masala, a refund of excess duty paid. The appellant had paid duty for 5 machines in August 2011, ceased production, and relied on Rule 10 of the Pan Masala Packing Machines Rules for abatement. The Tribunal found in favor of the appellant, stating that no duty could be demanded for the period of non-production, supporting the refund claim. The decision was deemed legally sound, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345646