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2017 (10) TMI 118
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....ad Altaf, Assistant Commissioner (AR), for Respondent ORDER The appellant is in appeal against the impugned order wherein the abatement claim for the duty paid under Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010 was denied by the learned Commissioner (Appeals). 2. The brief facts of the case are that the appellant has paid duty in advance for th....
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....m sanctioned by the adjudicating authority for November, 2014, the order has been set aside by the learned Commissioner (Appeals) therefore they are not entitled for abetment claim for the month of December, 2014. Aggrieved by the said order, appellant is before me. 3. Learned counsel for the appellant submits that on 04.12.2014 the appellant was entitled for abetment claim for the ....
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....t the factory of the appellant remains closed during the period from 08.12.2014 to 22.12.2014 for 15 days. As per the Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2010, the appellant is entitled for abetment claim of duty paid as their factory remain closed for 15 days. It is the fact on record that on 04th December, 2014 when the appellant paid the duty for the mo....