2018 (7) TMI 1777

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.... for Appellant Shri Rajeev Ranjan (Addl. Commr.) AR for Respondent ORDER Per: Archana Wadhwa As per the facts on record, the appellant is engaged in the manufacture of Pan Masala containing tobacco "Gutkha" falling under Chapter 24 of the Central Excise Tariff Act and working under Pan Masala Packing Machine "Capacity Determination and Calculation of Duty" Rules, 2008. 2. The appell....

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....Accordingly, the refund claim was rejected. The order passed by the Original Adjudicating Authority was upheld by Commissioner (Appeals). Hence the present appeal. 4. Nobody appeared for the appellant and made request for adjournment. However, we find that the issue lies in narrow compass and the appeal can be disposed of even in the absence of the assessee. Accordingly, after hearing the Learn....