9911796707
TMI Blog2009 (7) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Notification, the manufacturer claiming abatement of duty for non-production of notified goods need to file an intimation 7 days prior to intended period of closure of manufacturing activity at least for a minimum period of 15 days. - officers on 2-7-08 sealed the packing machine. The said sealing was lifted on 18-7-08. Accordingly, the appellants applied for abatement in terms of said Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. - After hearing both sides, I find that the appellants who are engaged in manufacture of Pan Masala falling under Chapter 44, were required to pay the duty under Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008, issued vide Notification No. 30/2008-C.E. (N.T.), dated 1-7-08. As per Section 10 of the said Notification, the manufacturer claiming abatement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself was issued on 1-7-08 and the machine was sealed on 2-7-08. As such, there was no question of intimation of non-manufacture to the Revenue prior to the said closure. The closing of the machine was also on account of sealing the same by Central Excise officers, which fact is not disputed. As such, I find no merit in the reasoning of the authorities below and accordingly set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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