2013 (10) TMI 1244

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..... – Chewing Tobacco and Unmanufactured Tobacco Packing Machines - Held that:- Relying upon M/s. Pm Products vs. CCE, Ahmedabad [2013 (10) TMI 1199 - CESTAT AHMEDABAD] - It is not necessary to pay the entire monthly duty first in a month before availing abatement – assessee had made a prima facie case in their favour - complete waiver from confirmed dues and penalties are allowed in these appeals .....

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..... iven to the department. 2. Shri D.K. Trivedi, learned advocate and Shri P.N. Pandya, learned consultant appearing on behalf of the appellant argued that stay on similar matters was pronounced in the case of M/s. Pm Products in appeal No. E/11558 of 2013. He also argued that in view of the following case laws, it is not necessary to pay the entire monthly duty first in a month before availing aba .....

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..... peal NO. E/11558 of 2013]. As the facts in the case of M/s. Pm Products vs. CCE, Ahmedabad are similar to the facts of the case in hand, we find no reason to make any distinction so far as these stay applications are concerned. Accordingly, complete waiver from confirmed dues and penalties are allowed in these appeals till their final disposal. (Operative part of the order pronounced in the Cour .....

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