2018 (7) TMI 1110

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..... dvocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in these appeals is, whether the appellants engaged in manufacture of Pan Masala & Gutkha paying duty Pan Masala Packing Machine (Capacity Determination & Collection of Duty) Rules, 2008 (hereinafter referred to as 'PMPM Rules, 2008 for short), whether they can take suo .....

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..... e Assistant Commissioner, the appellant adjusted the amount of abetment of Rs. 10,52,419/- suo-motu while paying duty for the month of June, 2011. Revenue objected the suo-motu adjustment and issued Show Cause Notice which was adjudicated vide OIO dated 27/11/2013, and it was held that the appellant could not take suo-motu abatement and the same required sanction of the Jurisdictional Authority an .....

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..... interest and further penalty of Rs. 1,00,000/- was imposed under Rule 17 of PMPM Rules, 2008. Being aggrieved the assessee preferred appeal before ld. Commissioner (Appeals) who vide impugned order dated 19th February, 2015, was pleased to reject the appeal by upholding the order in original. 4. Being aggrieved by the said orders, both the assessees are in appeal before this Tribunal. The learned .....

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..... adjusted. Ld. Counsel also placed reliance on the ruling of Hon'ble Allahabad High Court in the case of Hindustan Industrial Area Versus Commissioner of Central Excise, Ghaziabad reported at 2013 (293) E.L.T. 191 (Allahabad). Further, the said ruling in case of M/s Thakkar Tobacco Products Pvt. Ltd. & Others has been confirmed by the Hon'ble Gujarat High Court and also been followed in subsequ .....

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..... e of M/s Thakkar Tobacco Products Pvt. Ltd. & Others (supra). Accordingly, these appeals are allowed with consequential benefits. The impugned orders are set aside. It is also held that the appellant shall be entitled to refund of the amount of interest adjusted by giving refund of the abatement amount in the case of M/s AMP Pan Products Ltd. (Dictated in Court)
Case laws, Decisions, Judgemen .....

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