2013 (9) TMI 773

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....ni,JJ. For the Appellant : Ramesh Chandra Shukla For the Respondent : R. Shukla ORDER 1. This Central Excise Appeal under Section 35-G of the Central Excise Act, 1944 filed by the Commissioner, Customs and Central Excise, Kamla Nehru Nagar, Ghaziabad, is reported to be delayed by 68 days. We have considered the explanation for delay. In view of the order, which is proposed, the delay i....

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....remove such packing machine out of the factory premises, then it shall be uninstalled and sealed in such a manner that they could not be operated? (ii) Whether Rule 6 (5) of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008 says that "The machines which the manufacturer does not intend to operate shall be uninstalled and sealed by the Superintendent of Centr....

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....resent case, it is not denied that the machines, on the request of the party, were sealed by the department and they were found to be in sealed condition on physical checking. The Central Excise Authorities, however, imposed liability on the ground that though the machines were sealed and that there is no dispute that the machines were not unsealed without which they could not be operated, since t....

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....Revenue. As such, I find no merits in the Revenue's appeal. 5. Accordingly all the appeals filed by the Revenue are rejected." 7. We agree with the reasoning recorded by the CESTAT that once the machines were sealed and there was no evidence that the machines were de-sealed, without which they could not be used for manufacture, the imposition of the excise duty, only on the ground that since....