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TMI Blog2017 (7) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... duty) Rules 2008 (hereinafter referred to as the Packing Rules). 2. The brief facts are that on 29/05/2009 the respondent-assessee intimated the revenue that 91 single track packing machines are available in the factory and five packing machines are to be further received on or before 01/06/2009, thus totalling 96. Out of these 96, 80 packing machines will be used for packing of Pan Masala/Gutkha of MRP Rs. 1 and one packing machine will be used for packing of Pan Masala/Gutkaha having MRP of Rs. 1.50, thus totalling 81 machines to be operated for the month of June out of the total available 96 machines. Accordingly, on 01/06/2009 the verification was done by the Superintendent and the balance 15 machines, not to be operated were properly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for 67 machines and Rs. 19.00 lakhs per machine per month for one machine MRP Rs. 1.50. 4. Being aggrieved the Revenue preferred appeal before Id. Commissioner (Appeals) on the ground that the a single packing machine weighs about 200 kg, was having wheels and was required to be physically removed from the factory. As this was not done and the machine(s) was only sealed and removed to a separate room in the factory thus respondent was liable to pay duty on all such machines including the sealed machines, available in the factory. The Id. Commissioner (Appeals) was pleased to reject the appeals of the Revenue recording the finding that the only objection of Revenue is that the machine(s) sealed by the Range Superintendent were not removed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e number of operating packing machines in the factory during the month. That it was also found that, it is not disputed that the un-installation and sealing of the machines was in such a manner that it rendered the machines non-operative. It was the decision of the proper officer under the Rules to decide as to what was feasible in the facts and circumstances at given time or specific hour. On being satisfied the proper officer did not remove the machine from the factory and instead removed them to another room after packing in duly sealed condition. He further took notice of the fact that such machines are not easily movable, need a crane to move the machines. 6. Heard the parties and perused the records. 7. Having considered the rival c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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