2015 (10) TMI 1129

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..... hra, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein abetment for the period 27.07.2012 to 31.07.2012 was denied by the Ld. Commissioner (A) by way of the impugned order. 2. The facts of the case re that on 25.07.2012 the Government of Chhattisgarh declared manufacture, storage, sale and distrubution of gutkha is prohibited within the territory of the s .....

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..... w.e.f. 26.07.2012 and intimated the same to the department for sealing the machines. As there was a ban on manufacturing of tobacco products in the state of Chhattisgarh appellant has never started nor request for de-sealing of the machine in future. Moreover, they have surrendered the certificate. Therefore they are entitled to take abetment of excess duty paid by them for the period 27.07.2012 t .....

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..... sealing of their machines w.e.f. 26.07.2012 and surrendered their registration certificate on 31.07.2012. It is a fact on record after that appellant has not started any manufacturing or requested for de-sealing of machines. In these circumstances, appellant has complied with condition of Rule 16 of the said rules and entitled for abetment of refund of duty paid for the period 27.07.2012 - 31.07.2 .....

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