2017 (6) TMI 680

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.... Respondent ORDER Per: S.S. Garg The present appeal is directed against the impugned order dated 11.9.2013 passed by the Commissioner (A) wherein the Commissioner (A) has allowed the appeal filed by the Revenue and set aside the Order-in-Original. 2. Briefly the facts of the present case are that appellants are manufacturers of Pan Masala containing Tobacco (also known as Gutkha) falli....

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....0/- on the total duty amount of Rs. 2,61,25,000/- (paid belatedly) @ 18% for 21 days i.e., from 16.6.2011 to 5.7.2011, much later on 18.8.2011. The interest payable/attributable on the excess duty amount of Rs. 1,30,62,500/- (as mentioned above) worked out to Rs. 1,35,277/-. Accordingly they claimed refund of the above interest amount. The original authority after following the due process of law ....

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....on the basis of written submissions and the grounds of appeal taken by them in appeal by the appellant. The appellant has stated in the grounds of appeal that the order passed by the Commissioner (A) is not sustainable in law as the Commissioner (A) has not considered the submissions of the assessee and the binding judicial precedents on the issue. It has been submitted in the written submission t....

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....decisions: • CCE Vs. Shakti Fragrances Pvt. Ltd. : 2015 (324) ELT 390 (Del.) • CCE Vs. Thakkar Tobacco Products P. Ltd.: 2016 (332) ELT 785 (Guj.) • CCE, Delhi Vs. Som Pan Products Alloys Pvt. Ltd.: 2015 (323) ELT 369 (Tri.-Del.) 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of b....