2017 (9) TMI 2006

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....ent : Shri S.K. Bansal, DR ORDER PER JUSTICE (DR.) SATISH CHANDRA: The present appeal is filed against the Order-in-Original No. 32/15-16 dated 23.10.2015. The period of dispute is November 2011 to March 2012. 2. The brief facts of the case are that the appellant is engaged in the manufacturing of chewing tobacco bearing brand name "Classic Natraj" and "Bhaskar" falling under Tariff item 2403....

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....posit the duty and then can claim the refund. Being aggrieved, the appellant has filed the present appeal. 4. With the above background, we have heard Shri Rahul Tangri, Advocate for the appellant and Shri S.K. Bansal, DR for the respondent. 5. After hearing both the parties and on perusal of the record, it appears that in the case of Trimurti Fragrances Pvt. Ltd. Vs. CCE Delhi 2015 (329) ELT 17....

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.... month of March by the due date, that is, by 5th of the month and only, thereafter, should have claimed the rebate. The duty demand of Rs. 32,25,805/- has been confirmed on this basis which represents the duty for the period from 1st March to 16th March. However, we find that this issue stands settled in favour of the appellant by the judgment of Hon'ble Allahabad High Court in the case of Steel I....

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....6) E.L.T. 255 (Tri. - Chennai) and also in the appellant's own case for the previous period decided by this Tribunal's Final Order Nos. 50223-50232/2015, dated 21-1-2015. In view of this the duty demand of Rs. 32,25,805/- would not be sustainable. However, since the due date for payment of duty was 5th of the month and the appellant paid the duty only on 21-3-2011, the appellant in respect of the ....