2015 (10) TMI 2080

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....A of Central Excise Act, 1944 read with Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. The appellant wanted to stop production and on 30.08.2013 submitted letter to the Assistant Commissioner, Central Excise Division-I, Bhilai with copy to Jurisdictional Range-Superintendant. The officers visited the factory on 3.9.2013 and the machine was uninstalled and sealed. The appellant paid duty liability of Rs. 14 lakhs on 27.09.2013 along with interest. Subsequently on 22.11.2013, appellant filed application for abatement as provided under Rule 10 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. It is submitted that the factory is closed thereafter and there h....

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.... Excise, in the manner that these cannot be operated during the said period;  [Provided that during such period, no manufacturing activity, whatsoever, in respect of notified goods shall be undertaken and no removal of notified goods shall be effected by the manufacturer except that notified goods already produced before the commencement of said period may be removed within first two days of the said period;]" 4. It is submitted by the learned counsel that appellant vide their letter dated 30.08.2013, intimated the Assistant Commissioner, Bhilai with copy to Range Superintendent that the appellant would stop production from 3.9.2013. That the appellants factory being in a remote area, they wanted to ensure timely submissio....

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....the adjudicating authority in order-in-original is as follows: The assessee vide their letter dated 30.08.2013 addressed to the Assistant Commissioner, Division-I Bhilai and copy endorsed to the Superintendent, Central Excise, Range Rajnandgaon, have intimated that their unit will be closed from 04.09.2013 to 30.09.2013 for due to non selling of the products it has been decided by the management and requested to depute officers for verification and sealing 1 No. of pouch packaging machine (accordingly all the packing machines are sealed) available in their factory premises. The assessee have also filed Form I dated 30.08.2013 in terms of Rule 6. Thus, the assessee have fined an intimation to the closure of production with the Deputy Comm....