2013 (9) TMI 59

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.... Archana Wadhwa:- Being aggrieved with the order passed by the Commissioner (Appeals), vide which he has rejected the Revenue's appeal, Revenue has further come-up in appeal before the Tribunal. 2. After hearing both the sides, we find that the respondent are engaged in the manufacture of Pan Masala and cleared the said goods to their customers on payment of duty. However, as the said goods ....

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....nt to pay duty amount in respect of the re-packed goods in terms of Rule 173 H of Central Excise Rules, 1944. 4. The Asstt. Commissioner, in the present case, by following the above decision of the Tribunal in the assessee's own case, granted refund of duty paid by the appellant at the time of first clearance. Not satisfied with the said order, Revenue filed an appeal before the Commissioner (A....