2013 (9) TMI 773

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.... 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 is condoned. The appeal will be given regul....

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....remises, 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 Central Excise and removed from the factory premises un....

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....e 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 the machines have wheels and could be moved out of the ....