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TMI Blog2014 (3) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... g machine in their factory and they wanted the department to seal the machine immediately since they do not want to carry on their manufacturing activity - Held that:- situation being dealt with was a stage of transition from the old scheme of paying duty to the new scheme of paying duty. The appellants had complied with the requirements of giving intimations and getting the machine sealed. Machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tay petition and appeal can be disposed of together. So we waived the requirement of pre-deposit for hearing the appeal and with the consent of both sides proceeded to dispose of the appeal itself. 2. The appellants were manufacturers of pan masala containing tobacco known as Gutka. They were having only one packing machine to pack Gutka. Till June, 2008 they were paying duty on goods manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machine immediately since they do not want to carry on their manufacturing activity. The officers came and sealed the machine at 10 AM on 9-7-2008. 5. The appellants filed ER-1 Return for the month showing that they had no liability to pay excise duty for the month of July, 2008. Revenue was of the view that they should have paid duty for the month of July, 2008 because they were manufacturing d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He submits that as per Rule 16 of the said Rules the appellants may at the maximum have a liability to pay duty on a proportionate basis for 8 days. 7. Further he submits that the appellants had given all intimations in time and discontinued their manufacturing activity. No mala fide intention can be attributed to the appellants in such circumstances and hence no penalty is warranted. He also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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