2018 (7) TMI 991

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....iled the intimation under Rule 17 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty), Rules, 2010 for surrender of registration and permanently ceasing to work in respect of machines installed in the factory premises. They also requested for deputation of an officer to seal the pouch packing machines by 29.05.2015. Accordingly the said machines were sealed but they remained in the same premises and the appellant surrendered their registration on 29.05.2015. On 01.06.2015, the appellant applied for new registration for the same premises and for the same manufacturing without making any amendment/ changes in the new registration. Although since the same chapters/commodities was also ....

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....tured Tobacco Packing Machines (Capacity Determination and Collection of Duty), Rules, 2010 which is relevant for deciding the issue is extracted as under: "17. Factories ceasing to work. - Notwithstanding anything contained in these rules, where a manufacture permanently ceases to work in respect of all the machines installed in the factory and who has filed an intimation of surrender of registration with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, for the purpose, the duty payable by him for the month in which he so ceases to work permanently shall be calculated on the pro rata basis of the total number of days ....

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....support of his submissions he relied upon the decision of this Tribunal in the matter of M/s Dhariwal Industries Ltd vs. Commissioner of Central Excise & Service Tax, Vadodara-I reported in 2015 (330) ELT 639 (Tri.- Ahmd). In which this Tribunal held as under:- "There is no provision in Rules, 2008 that after declaring permanently ceases to work', the manufacture would not be entitled to re-open his factory. Rule 16 would cover the situation, where, a manufacture filed an intimation to the Deputy Commissioner of Central Excise intimating permanently ceases to work for surrender of registration. There is no bar on re-opening of the factory in Rule, 2008 which is subsequent event............." 5. The ld. AR appearing for the depar....

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....4.02.2011 by the Ministry of Environment & Forest, Government of India banning use of plastic pouches in packaging of Pan Masala and Guthka with immediate effect. Since in that matter the appellant were unable to continue their production due to said notification, therefore vide letter dated 08.02.2011 they requested for sealing their machine under Rules, 2008 as they close down their factory and the same were sealed on 10.02.2011. But later on the Hon'ble Supreme Court vide order dated 17.02.2011 directed that the aforesaid notification will be effective from 01.03.2011 and therefore the appellants there-in re-opened their factory and pursuant to their application of de-sealing of the machines, the machines were de-sealed on 17.02.2011. Th....