2015 (10) TMI 1320

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....Shri A.K. Dhawan, AR, for the Respondent. ORDER Appellant is in appeal against the impugned order for rejecting their refund claim by the ld. Commissioner (Appeals). 2. The facts of the case are that the appellant is a manufacturer of Chewing Tobacco and paying duty on Chewing Tobacco Manufactured Tobacco Machines Rules, 2012. Initially on 23-7-2010, the appellant filed an applicatio....

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....gainst that order, the appellant is before me. 4. Heard both the parties and considered the submissions. 5. In this case, short issue is that whether the appellant is entitled for abatement of 3 days, i.e., 29-7-2010 to 31-7-2010 as per the Rule 10 of the Chewing Tobacco Unmanufactured Tobacco Packing Machines. I have gone through Rule 10 of the Chewing Tobacco and Unmanufactured T....