Refund u/r 16 of Pan Masala Packing Machine Rules allowable due to change in constitution

Commissioner of Central Excise & ST Vs Vishnu Packaging (CESTAT Ahmedabad) CESTAT Ahmedabad held that refund under rule 16 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 allowable on account of change in constitution of firm into a private limited company. Facts- The respondent is a manufacturer of Pan Masala, falling under Chapter 24 of the Central Excise Tariff Act, 1985, and are working under compounded levy scheme, according to which respondent have to pay the duty on number of pouch packing machines, installed and working during the month as ...