2018 (8) TMI 775

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....hri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa As per the facts on record, the appellant is engaged in the manufacture of Chewing Tobacco, Zarda Scented Tobacco and Pan Masala containing tobacco falling under Chapter 24 of the Central Excise Tariff Act and were discharging their duty liability under the compounded levy scheme in terms of provisions of Section 3A of....

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.... claim for abatement stands denied by the Lower Authorities on the ground that during the period in question though the production of their final product was 'nil' on account of sealing of the said machine in question, but the same was sealed at two different places and as such it cannot be said that it was continuously sealed for more than 14 days. The Lower Authorities had held that number of da....