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TMI Blog2016 (8) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... s working more than 50% capacity in manufacture of cigarettes. Trade notice not applicable. No requirement of physical control by jurisdictional officers on unit of appellant – Decided in favor of appellant. - E/60018/2016- (SM) - Final Order No. 60160/2016 - Dated:- 31-5-2016 - Mr. Ashok Jindal, Member (Judicial) Mr. Sudhir Malhotra, Advocate- for the appellant Shri. Harvinder Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chine at the close of the day and shall de-sealed on the next day when the working starts or in case the unit does not propose to operate any of the machines, in the said case, the machine shall be sealed by Jurisdictional/Deputy/Assistant Commissioner and when the unit wishes to operate the manufacturer shall inform the range officer and the machine will be de-sealed by the range officers. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order but on being asked whether there is any such provisions of physical control of the cigarettes manufacturer or not? He submits that there is not statutory provisions for physical control on the unit of cigarettes manufacturer. Only the trade notice has restricted certain condition in certain circumstances. He further submits that the appeal against the trade notice is not maintai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the procedure for non working and partial working machines of cigarette manufactures. The procedure laid down as per the said trade notice as under: 4.1 Where the unit is operating at a capacity lower than 50% of the total machine hours available for the machines installed, the machine will be sealed after the production is over for the day, by the range officer or any other officers aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized Central Excise Officer. 7. On being examination of the said trade notice, the trade notice is applicable to the unit which are working less than 50% of their capacity. Admittedly, in this case the appellant is working more than 50% of their capacity to manufacture the cigarettes in their factory. Therefore, admittedly, the trade notice dated 24.02.2014 is not applicable to the unit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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