2011 (11) TMI 322

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....the Respondent Per Archna Wadhwa (for the Bench): The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs.5,83,333/- and penalty of identical amount confirmed against and imposed upon the applicant, appellant. 2. As per facts on record, the applicant was engaged in the manufacture of gutka prior to 1.7.2008, when the provision of Pan Masala Packing Mac....

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....isited the appellants factory on 11.7.08 for sealing the machines in question. But the appellants  refused to get the machines sealed. Thereafter on 14.7.2008, the appellants addressed another letter to the Assistant Commissioner of Central Excise, Varanasi requesting to seal the machines and machine was sealed on 15.7.2008. 4. In view of the above background, Revenue entertained a view th....

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....ted the Revenue  on 9.7.2008 about their closure activities. The officer who visited their factory for sealing  of the machines was met with resistance from Shri Promod Chaurasia who refused to get the machines sealed. Commissioner (Appeals) has strongly relied upon the report of the jurisdictional Central Excise  Inspector that the machines in  question could not be sealed eve....

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....llants have not been able to make out a bonafide case in their favour so as to allow the stay unconditionally. Admittedly, the letter intimating the stoppage of production was received in the office only on 9.7.2008. Even thereafter the appellants created problems for sealing of the machines. As such, at this prima facie stage, I agree with the learned SDR that there is every chance of use of mach....