2017 (10) TMI 1034

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.... Respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order denying a refund of the interest recovered by the revenue vide order dated 29/11/2013. 2. Briefly stated facts of the case are that the appellants are engaged in packing of un-manufacture tobacco in retail pouches bearing brand name "Laxmi Chhap Zarda" falling under chapter sub heading 24011090 of....

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....er one year from the date of adjustment of interest. Against the said order, the appellant is in appeal before me. 3. The Ld. Counsel for the appellants submits that the appellant has paid duty for the month of July to September 2010 on the basis of number of working days machines functioned during that period. Same was accepted by the Department and no proceedings were initiated for short paym....

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....ay duty on the 5th of every month. The appellant has not paid full duty for this period. If machines were not functional for whole of the month in that case applicant is required to file abatement claim for the period of closer. Instead of doing so appellant paid duty for the period when the machines were functional, which is not the mandate of the rule. Therefore, appellant is required to pay int....

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....at all, there is any short payment of duty, the mandate of law is that a show cause notice is required to be issued as per section 11 AC of the Act which Department has failed to do so. Therefore, without issuance of the show cause notice, demand of duty cannot be confirmed against the appellant and consequently be recovered from the appellant. In case when demand is not sustainable question of pa....