2015 (10) TMI 1320

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..... nufactured Tobacco Packing Machines Rules, 2012. As per the Rules, the appellant was required to intimate to the concerned Superintendent of Central Excise before sealing the machines, at least, three days prior to commencement of the period of sealing. Admittedly, in this case, the appellant has applied on 24-7-2010 to seal the machines from 26-7-2010. As the said request was not accepted, the ap .....

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..... t the appellant is a manufacturer of Chewing Tobacco and paying duty on Chewing Tobacco Manufactured Tobacco Machines Rules, 2012. Initially on 23-7-2010, the appellant filed an application for sealing of their machines on 26-7-2010 but as the machines were not sealed on the said date, the appellant again filed the application for sealing machines on 28-7-2010. Machines were sealed on 29-7-2010 an .....

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..... -2010 to 31-7-2010 as per the Rule 10 of the Chewing Tobacco Unmanufactured Tobacco Packing Machines. I have gone through Rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines Rules, 2012. As per the Rules, the appellant was required to intimate to the concerned Superintendent of Central Excise before sealing the machines, at least, three days prior to commencement of the peri .....

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