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    <title>2017 (9) TMI 1370 - CESTAT KOLKATA</title>
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    <description>The Commissioner (Appeals) justified the rejection of refund claims by the appellant based on non-compliance with the provisions of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010, specifically Rule 6(5). The decision was supported by discrepancies in reports regarding the sealing of machines by the Superintendent of Central Excise, leading to the dismissal of the appellant&#039;s arguments. The judgment focused on meticulous examination of compliance with statutory rules, ultimately upholding the rejection of the appeals.</description>
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      <description>The Commissioner (Appeals) justified the rejection of refund claims by the appellant based on non-compliance with the provisions of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010, specifically Rule 6(5). The decision was supported by discrepancies in reports regarding the sealing of machines by the Superintendent of Central Excise, leading to the dismissal of the appellant&#039;s arguments. The judgment focused on meticulous examination of compliance with statutory rules, ultimately upholding the rejection of the appeals.</description>
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