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TMI Blog2013 (3) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... unplugged the machines to make them un-operative and thereafter entrance door of the hall in which those machines were located were locked to prevent ingress and the lock was properly sealed. Not only this, the entrance hall of the factory was also locked and sealed. From this, prima facie, it appears that the officials of central excise department ensured that the machines, in question, could not be used during the period in question. Shri D. Singh, . As on prima facie reading of the Pan Masala Packing Machines Rules obligation of the assessee is to inform the department of his intention not to use the packing machines for a period more than 15 days. The sealing is to done by the departmental officials and it is for them to ensure prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. On the midnight of 29-10-2009, the excise officials visited the factory of the appellant and desealed the same. At the time of desealing, the seal of lock at the entrance door of the factory as also of the lock at the entrance of the hall in which the machines were kept were found intact. 2. The Asstt. Commissioner of Central Excise, Bilaspur vide order-in- original dated 28-2-2012 in terms of Rule 10 of the above referred Rules sanctioned the refund of excess excise duty amounting to Rs. 3,02,41,935/- in respect of the 15 days period for which the Gutka manufacturing machines remained closed. 3. On enquiry by the Preventive Branch of the Central Excise, H.O. Raipur, it was noticed that during the aforesaid period w.e.f 16-7-2009 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nchnama regarding sealing of the machines and desealing of the machines and submitted that perusal of Panchnama dated 16-7-2009 would show that the excise authorities had deplugged the gutka manufacturing machines in the factory of the assessee and sealed them in a hall by locking the entrance door of the hall and sealing it. The excise authorities also locked and sealed the entrance gate of the factory. That perusal of the panchnama dated 16-7-2009 would also show that at the time of desealing of the machines the seals on the locks put at entrance door of the hall as well as the entrance gate of the factory were found intact and there is nothing on record to suggest that the machines were found plugged at the time of desealing. That from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with the Rules. On perusal of the Panchnama, we find that the excise officials unplugged the machines to make them un-operative and thereafter entrance door of the hall in which those machines were located were locked to prevent ingress and the lock was properly sealed. Not only this, the entrance hall of the factory was also locked and sealed. From this, prima facie, it appears that the officials of central excise department ensured that the machines, in question, could not be used during the period in question. Shri D. Singh, Joint CDR has emphasized that as per the Rules, every machine has to be sealed separately and which was not done. We may note that on prima facie reading of the Pan Masala Packing Machines Rules obligation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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