https://www.taxtmi.com/caselaws?id=776379 The CESTAT Ahmedabad held that the respondent is entitled to a refund of excise duty for the period from 18.05.2015 to 23.05.2015 during which no notified goods were produced due to the sealing of all Pan-Masala Packaging Machines by DGCEI officers. The Tribunal found that the non-production was not due to the respondent's choice or planned closure under Rule 10 or permanent cessation under Rule 16 of the Pan-Masala Packaging Machines Rules, 2008, but was caused by departmental action. Relying on precedent, the Tribunal allowed the refund for the forced non-production period. The department's appeal against the refund was dismissed. en-us Wed, 06 Aug 2025 00:00:00 +0530 Sat, 09 Aug 2025 08:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776379 The CESTAT Ahmedabad held that the respondent is entitled to a refund of excise duty for the period from 18.05.2015 to 23.05.2015 during which no notified goods were produced due to the sealing of all Pan-Masala Packaging Machines by DGCEI officers. The Tribunal found that the non-production was not due to the respondent's choice or planned closure under Rule 10 or permanent cessation under Rule 16 of the Pan-Masala Packaging Machines Rules, 2008, but was caused by departmental action. Relying on precedent, the Tribunal allowed the refund for the forced non-production period. The department's appeal against the refund was dismissed. Case-Laws Central Excise Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776379