2015 (10) TMI 1129

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....ra, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein abetment for the period 27.07.2012 to 31.07.2012 was denied by the Ld. Commissioner (A) by way of the impugned order. 2. The facts of the case re that on 25.07.2012 the Government of Chhattisgarh declared manufacture, storage, sale and distrubution of gutkha is prohibited within the territory of the st....

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.....e.f. 26.07.2012 and intimated the same to the department for sealing the machines. As there was a ban on manufacturing of tobacco products in the state of Chhattisgarh appellant has never started nor request for de-sealing of the machine in future. Moreover, they have surrendered the certificate. Therefore they are entitled to take abetment of excess duty paid by them for the period 27.07.2012 to....