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TMI Blog2018 (9) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... y any Higher Appellate Authority - reliance placed in the case of M/s Thakkar Tobacco Products Pvt. Ltd., M/s Vishnu Pouch Packaging Pvt. Ltd. Vs CCE, Ahmedabad [2015 (2) TMI 606 - CESTAT AHMEDABAD], where it was held that in case of such adjustment of duty which is mandatorily required be abated, Revenue cannot insist upon recovery of amount so adjusted - appeal dismissed - decided against Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2008. During the month of March, 2011, the respondent operated four machines of MRP ₹ 1 for the period from 27.03.2011 to 31.03.2011 and paid Central Excise duty of ₹ 8,06,452/- on 29.03.2011. The contention of appellant was that at the beginning of month of March, 2011 before 5 th March respondent should have paid ₹ 50 lakhs as duty and should have sought rebate of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, if factory remained closed for a period of 15 days or more, for the subsequent month, they adjusted the amount of abatement under Rule 10 and paid the balance-Revenue views that assessee should have paid the duty for subsequent month in full and have claimed the abatement separately-apart from Circulars dated 30.08.1997 and 15.09.1999, in series of judicial pronouncements, a consistent approach ..... X X X X Extracts X X X X X X X X Extracts X X X X
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