2016 (4) TMI 147

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....ior Standing counsel. ORDER CM APPL No. 834 of 2016(for condonation of delay) 1. For the reasons stated in the application, the delay in filing the appeal is condoned. 2. The application is disposed of. CEAC 1 of 2016 & CM APPL No. 833 of 2016 3. This appeal by the Department under Section 35G of the Central Excise Act, 1944 (Act) is directed against the order dated 17th March 2015 passe....

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....1st March 2011. Accordingly, in terms of Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 the Assessee was entitled to abatement of duty for the period of closure during the month of January 2011 as the duty had been paid in excess. The amount of abatement was Rs. 5,22,58,065. On 2nd February 2011, the Assessee informed the Department that it was s....

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....od of one year and therefore the extended period of limitation under Section 11A of the Act could not be invoked. This order had been upheld by the CESTAT by the impugned order dated 17th March 2015. 6. Learned counsel for the Department sought to urge that the question of law concerning the applicable limitation period for raising the demand of interest on the duty paid in the above circumstance....