2018 (2) TMI 1969

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....eev Ranjan, Joint Commissioner (AR), for the Appellant. Shri A.P. Mathur, Advocate, for the Respondent. ORDER Present appeal filed by Revenue is directed against Order-in-Appeal No. 210-CE/LKO/2008, dated 16-12-2008 passed by Commissioner (Appeals), Customs, Central Excise and Service Tax, Lucknow. 2. Brief facts of the case are that the respondents were engaged in the manufacture....

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....even machines were technically uninstalled as they were sealed by the Department in such a manner that they could not be operated. He further observed that on 1-7-2008 which was the effective date for the said rules to come into operation, the number of machines in operation were five as record show that out of total eight packing machines all eight were sealed by Range Superintendent on 17-5-2008....

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.... machine. 4. Heard the Learned AR who has presented the grounds of appeal. 5. Heard the Learned Counsel for the respondent who has submitted that it is clearly established through the finding of Learned Commissioner (Appeals) that three machines were sealed in such a manner that they were un-operative and, therefore, the order passed by Learned Commissioner (Appeals) is legal and p....