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TMI Blog2015 (2) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... e was done on 14.01.2013 at 23:32 hours and after completion of the period of the closure, the machines were desealed at 10:10 Hours on 01.02.2013. When the purpose of giving prior intimation is three working days prior to commencement of closure, that the officers have enough time to seal the machines in the manner as prescribed in this rule, and this purpose has been achieved as the sealing of the machines in the manner prescribed was done on 14.01.2013 in pursuance of the orders given by the Assistant Commissioner on 11.01.2013, the Conditions of the intimation of closure being given at least three working days prior to closure lose its significance and the benefit of abatement cannot be denied on the ground that intimation of less th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of Assistant Commissioner and Superintendent on the same day. The 11.01.2013 and 12.01.2013 were holidays being Saturday and Sunday and 14.01.2013 and 15.01.2013 were working days. As per the records, the Assistant Commissioner on 11.01.2013, though it was Saturday, gave an order for sealing of the machines. There is no dispute that the machines were sealed as per the requirements of Rule 10 of the PMPM Rules at 23:32 Hours of 14.01.2013. This is clear from the Punchnama of the sealing placed on record. There is no dispute that the machines were desealed on 01.02.2013 at 00:10 Hours. The Original Adjudicating Authority i.e. Assistant Commissioner, vide order-in-original dated 08.05.2013 allowed the abatement of duty amounting to ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the machines, that this is clear from the first para of the punchnama of sealing of the machines on 14.01.2013, that the machines were, sealed by the Superintendent on 14.01.2013 at 23:32 Hours that after the completion of the period of the closure the same were desealed at 00:10 Hours on 01.02.2013, which is clear from the punchnama of desealing, that the purposes of giving intimation of at least three working days prior to commencement of the period of closure in Rule 10 of the PMPM Rules is that the departmental officers should have sufficient intimation and sufficient time to seal machines as per the requirement of this rule, that when in this case the Assistant Commissioner had given the required direction for sealing on 11.01.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2000 for closure of the factory from 16.03.2000, it has to be treated as intimation given 3 days prior to the date of closure, as if 10.01.2013 is also counted, the intimation has been given 3 working days prior to the closure and that in view of the above submissions, the impugned order is not sustainable. 5. Shri Ranjan Khanna, Ld. DR defended the impugned order by reiterating the findings of the Commissioner and pleaded that when the Rule 10 of the PMPM Rules requires prior intimation of at least 3 working days prior to the commencement of period of closure, the intimation of closure should have been given at least 3 working days prior to the commencement of period of closure and in this regard 10.01.2013 on which the intimation ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department is to enable the departmental officers to have sufficient time for effective sealing of all the machines in such a manner that the same cannot be operated during the period of the closure. In this case the application of intimation for closure from 15.01.2013 was given on the 10.01.2013 and was received in the office of Assistant Commissioner as well as Superintendent on same day. There is no dispute that on 11.01.2013, which was a holiday, the Assistant Commissioner gave the orders for sealing of the machines. This is clear from the first paragraph of the punchnama of the sealing. There is also no dispute that the sealing as per the requirement of Rule was done on 14.01.2013 at 23:32 hours and after completion of the period of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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