2014 (3) TMI 661

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.... Shri I. Beg, DR, for the Respondent. ORDER After hearing both sides briefly for some time the Bench was of the view that there is only a very short issue to be decided in this case and both stay petition and appeal can be disposed of together. So we waived the requirement of pre-deposit for hearing the appeal and with the consent of both sides proceeded to dispose of the appeal itself. ....

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....ant found it unviable to operate under the new scheme they filed a declaration with Range Office on 7-7-2008 declaring that they had only one packing machine in their factory and they wanted the department to seal the machine immediately since they do not want to carry on their manufacturing activity. The officers came and sealed the machine at 10 AM on 9-7-2008. 5. The appellants filed ER....

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....ts that the appellants had stopped manufacturing from the beginning of July itself. But the argument that he pressed was that there is no dispute about the fact that their only pouch packing machine was sealed at 10 AM on 9-7-2008. He submits that as per Rule 16 of the said Rules the appellants may at the maximum have a liability to pay duty on a proportionate basis for 8 days. 7. Further ....