2018 (10) TMI 752

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The present appeal is filed by the Appellants against the Order-in-Appeal No. BHO-EXCUS-002-APP-462-17-18 dated 16.02.2018 passed by the Commissioner of Central Excise (Appeals), Raipur. The period in dispute is August to December, 2016. 2. The brief facts of the case are that, during the period under consideration, the Appellants were engaged in the manufacture of iron ore concentrate. They ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sis of the month and actual days, but the Department has demanded the duty amount for full month. So, the benefit was not allowed for broken period of the month (days). Being aggrieved, the Appellants have filed the present appeal. 3. With this background, we have heard Ms. Tuhina, learned counsel for the Appellants and Ms. T. Alam, learned DR for the Revenue. 4. After hearing both sides and on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Tamil Nadu vs. P.T.C. Sanghvi & Co. {1987) 66 STC 69 (Mad)= MANU/TN/0121/1985 where it was mentioned that part thereto means "the actual number of days of delay". Similar views were expressed by the Allahabad High Court in the case of Brook Bond India Limited vs. Commissioner of Sales Tax (1982) 51 STC 357 (All). 6. In the light of the explanation given by Hon'ble Madras High Court, we are of....