2017 (11) TMI 1727

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....hnical) Shri Rajeev Ranjan, Joint Commissioner (AR) & Shri Pradeep Kumar Dube, Supdt (AR) for Revenue Shri T.R. Rustagi, Advocate, for Assessee ORDER Per: Anil Choudhary The issue in this cross appeals is, whether the assessee have rightly taken suo-motu abatement under the fact that they operated there factory, manufacturing Pan-Masala- notified goods under the Pan Masala Packing R....

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....f the PMPM Rules provide that an assessee was required to pay duty under Rule 7 of the Notification by 5th of the month which have not been complied with and thus by the practice of short payment of duty during the said period. They are required to pay the short paid duty calculated at Rs. 12,50,66,234/-. 3. Show Cause Notice was adjudicated by the impugned Order-in-Original passed by the Commi....

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....Vs Thakkar Tobacco Products Pvt. Ltd. reported at 2016 (332) ELT 785 (Guj.). On the other hand revenue is in appeal for not imposing penalty by the learned Commissioner, observing that there is no case of suppression of facts or any contumacious conduct on the part of the assessee. 5. Heard the parties. 6. Having considered the rival contentions, we find that the issue of taking suo-motu aba....