9911796707
TMI Blog2011 (11) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 – factory visited on 11.7.08 for sealing the machines - appellants refused for sealing - machine was sealed on 15.7.2008 - duty imposed for the period 01.07.08 to 14.07.08 – plea for waiver of pre-deposit of duty - Held that:- The issue is not free from doubt and no final view can be taken at this interim stage. Therefore, asseessee is required to deposit Rs 4 lakhs towards duty within stipula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 were introduced vide Notification No. 30/2008-CE (NT) dated 1.7.2008. As per Rules 6 of the said Rules, the appellant was required to provide the details of packing machines/retail sales price of the pouches not letter than 10 days in form I to the Deputy Commissioner of Central Excise with a copy to the jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the period 1.7.2008 to 14.7.2008, the appellant is required to pay duty in terms of the provisions of the above Rule introduced with effect from 1.7.2008. Accordingly, proceedings were initiated against them which culminated into the impugned order passed by the original adjudicating authority and upheld by Commissioner (Appeals). On the other hand, it is the appellant's contention that no p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to get the same sealed. He accordingly have held that appellants has not seriously contested the said report of the Inspector and have casually dismissed the same without even seeking the cross examination of the Inspector. He has accordingly observed that with a belated intimation claim through their letter, which is admittedly dated seven days after the claim date as regards stoppage of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have not pleaded any financial difficulties. As such, taking into account the overall facts and circumstances of the case, I direct the applicant-appellant to deposit an amount of Rs.4 lakhs towards duty within a period of 8 weeks from the date of receipt of the present stay order. Subject to deposit of the above amount, the pre-deposit of balance amount of duty and entire amount of penalty shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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