https://www.taxtmi.com/caselaws?id=268147 The appeal was dismissed as the court found that there was no substantial question of law requiring consideration. The court determined that the intimation given by the assessee regarding factory closure complied with Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rule 2008, despite the argument that the notice was not provided three working days in advance as required. The court noted that the purpose of the three-day intimation period was met as the department sealed the factory promptly after receiving the intimation. en-us Thu, 06 Aug 2015 00:00:00 +0530 Fri, 08 Jan 2016 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268147 The appeal was dismissed as the court found that there was no substantial question of law requiring consideration. The court determined that the intimation given by the assessee regarding factory closure complied with Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rule 2008, despite the argument that the notice was not provided three working days in advance as required. The court noted that the purpose of the three-day intimation period was met as the department sealed the factory promptly after receiving the intimation. Case-Laws Central Excise Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268147