https://www.taxtmi.com/caselaws?id=221578 In a dispute under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, the assessee established a prima facie case for waiver of pre-deposit because the allegation of gutka clearance during factory closure was unsupported by invoices or other record. The panchnama showed that officers deplugged the machines and sealed the hall and factory entrance, indicating that the machines were rendered inoperative. On a prima facie reading of the Rules, the assessee's duty was to intimate the intended closure, while sealing was to be carried out by departmental officers; any failure by officers to seal properly could not be attributed to the assessee absent collusion. Waiver of pre-deposit of duty and interest was granted subject to a bond. en-us Fri, 12 Oct 2012 00:00:00 +0530 Tue, 19 Mar 2013 15:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221578 In a dispute under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, the assessee established a prima facie case for waiver of pre-deposit because the allegation of gutka clearance during factory closure was unsupported by invoices or other record. The panchnama showed that officers deplugged the machines and sealed the hall and factory entrance, indicating that the machines were rendered inoperative. On a prima facie reading of the Rules, the assessee's duty was to intimate the intended closure, while sealing was to be carried out by departmental officers; any failure by officers to seal properly could not be attributed to the assessee absent collusion. Waiver of pre-deposit of duty and interest was granted subject to a bond. Case-Laws Central Excise Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221578