2017 (12) TMI 490

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 permanently seized to work in respect of all the m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ity 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 considered as the relevant date for the purpose....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er. 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 not in operation on 19.7.2012, should not be ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rther, 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 19.7.2012 filed by the appellant for surrender of i....