2013 (10) TMI 1244

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....nsultant For the Respondent: Dr. J. Nagori, A.R. ORDER Per: Mr. H.K. Thakur; These stay applications are filed by the appellant against similar orders passed in their case by Commissioner of Central Excise, Ahmedabad-II for different periods. The issue involved is whether or not a manufacturer under the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination....

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.... on the other hand argued that as per CESTAT's judgment in the case of Dharampal Satyapal Limited vs. CCE, Noida [2012 (284) ELT 223 (Tri. Del.)] even for a closed machine also appellant has to pay duty for the entire month when the machine was in operation only for a part of the month. 4. We have given our anxious thoughts to the arguments made by both sides and perused the records. It is obse....