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TMI Blog2012 (11) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... therein the number of packing machines - when the applicants filed the declaration stating therein that there is no packing machine for manufacture of Pan Masala Gutka and in absence of any verification to that extent - applicants have made out a strong case in their favour - pre-deposit of duty, interest and penalty waived - E/398/11 - S/1015/21/EB/C-II - Dated:- 12-4-2012 - S S Kang, Sahab S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, the manufacturer has to file a declaration stating therein the number of packing machines. The applicants were directed to file a declaration as the applicants had already registered with the Revenue as manufacturer of Pan Masala gutka. The applicant vide letter dated 30.10.2007 filed a declaration declaring that they do not have any packing machine. The declaration was duly received by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Pan Masala Gutka and in the absence of any evidence that the applicants manufactured the goods and cleared without payment of duty, the demand is not sustainable. 4. Shri A.N.Sharma, learned Commissioner (A.R) relied upon the findings of the adjudicating authority specifically paras 23 and 25. The contention is that the applicants have not filed any declaration in spite of blank proforma was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n asking by the Revenue vide letter dated 30.10.2007. In the declaration, the applicant specifically mentioned that there is no packing machine installed in their factory. In the forwarding letter also, the applicants intimated that no production of Pan Masala Gutka is being undertaken. There is no evidence on record to show that the applicants had manufactured Pan Masala Gutka. As per the informa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packing machine for manufacture of Pan Masala Gutka and in absence of any verification to that extent, we find that the applicants have made out a strong case in their favour. Accordingly, we waive the requirement of pre-deposit of duty, interest and penalty and stay recovery thereof during pendency of the appeal. Stay petition is allowed. (Dictated and Pronounced in open Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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