2015 (6) TMI 549

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..... For the Appellant : Ms. Seema Jain, Advocate For the Respondent : Shri Yashpal Sharma, DR ORDER Per Archana Wadhwa: The appellants are engaged in the manufacture  of  chewing tobacco and has two machines installed in their factory and were working in accordance with the provisions of chewing tobacco and unmanufactured tobacco in (Capacity Determination  and Collecti....

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.... by the Commissioner. 4. The Commissioner in his impugned order has observed as under:- "I agree to the assessee s contention that they were eligible for abatement provided under Rule 10 since the goods were not manufactured for 15 days or more but only after the duty was paid as per rules." As such, it is seen that there is no dispute about the appellant s entitlement  to the abatem....