2018 (7) TMI 995

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....ising out of the same impugned order of Commissioner (Appeals), I proceed to dispose of both the appeals by common order. 2. As per facts on record appellant is engaged in the manufacture of Pan Masala and Chewing Tobacco and were discharging their duty liability in terms of Section 3A of Central Excise Act, 1944 under Compounded Levy Scheme, in terms of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 and Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. During the period of dispute i.e., March 2011 to July, 2013 and May, 2013 to November, 2013, the appellant discharged their duty obligation by 5th of the following month in which....

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....unded the same to the assessee, without raising the issue of limitation. 6. I find no merit in the above pleas of the appellant. Admittedly the refunds have not arisen as a consequence of passing the orders by the Tribunal, in the appellant's own unit which is located in Kanpur. It has to be seen that the present appeals are by the appellant in respect of their Kanpur Unit wherein no litigation was going on in respect of payment of interest. The appellant, after paying the interest, kept quite and did not challenge the same before any Higher Appellate Forum. The only challenge was by their Delhi Unit and the orders passed by the Tribunal were in respect of Delhi Unit only vide which the interest was held, has not payable. No doubt the Tr....