2013 (5) TMI 596

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....sala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. The appellant vide their letter dated 25/3/09 intimated the Jurisdictional Central Excise authorities that they would be closing their factory w.e.f. 4/4/09 and requested for sealing the machine on that day. The Jurisdictional Central Excise officer sealed that machine on 4/4/09 but the remark of the officer does not mention the time of sealing. Similarly, the appellant vide letter dated 23/6/09 informed that they would be closing the factory from 3rd July 2009 and, as such, they would be working up for 2nd July, 2009 and also requested for sealing of the machine. The machine was sealed by the Range Superintendent on 3rd July 2009 and here also, the Superinte....

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.... factory in time, that in view of these circumstances, the duty cannot be charged by treating the machine as functional on 4th April 2009 and 3rd July 2009 and, as such, the impugned order upholding the demand for these two days is not correct, that in this regard she relies upon the judgment of the Tribunal in the case of CCE, Indore vs. Sai Pan Products reported in 2012 (281) E.L.T. 580 (Tri. Del.), wherein the Tribunal with regard to the provisions of Pan Masala Packing Rules had held that the day on which the factory was sealed cannot be treated as the day on which the factory had worked, just because the officer sealing the factory did not mention the time of sealing, that similar view has been expressed by Hon'ble Punjab & Haryana Hig....