2017 (12) TMI 490

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....nty: Brief facts of the case are that the appellant is engaged in the manufacture of Gutka (Pan Masala containing tobacco), falling under Chapter sub-heading No. 24039990 of Schedule to Central Excise Tariff Act, 1985. Vide letter dated 18.7.2012, the appellant had informed the Central Excise department that due to ban imposed on manufacturing of Gutka by Government of Rajasthan, it had permane....

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.... Duty) Rules, 2008. The adjudicating authority upon examination of the said refund claim, found that duty for 19 days is payable by the appellant and accordingly, sanctioned the refund claim in favour of the appellant for Rs. 1,17,67,742/-. Feeling aggrieved with the adjudication order, the appellant had filed the appeal before Commissioner (Appeals) on the ground that 19.7.2012 should not be cons....

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....ed the machines to manufacture Gutka thereafter. Thus, she submits that since the machines were permanently seized to operate on 18.7.2012, further intimation dated 19.7.2012 in surrendering the registration certificate should not be considered as due date for the purpose of computation of the duty liability. Accordingly, she submits that the determination of duty liability in respect of machines ....

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....pellant was duly acknowledged by the Department. Further, I also find that the adjudicating authority has also specifically brought out any evidence to show that on 18.7.2012 the appellant had manufactured Gutka by using /utilising machines installed in the factory. Since the machines were permanently seized to work on 18.7.2012 in view of the ban imposed by the State Government, the letter dated ....