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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 ..... e. 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 - demand set aside - appeal dismissed - decided against Revenue. - E/1049 & 1050/2010-EX[SM] - A/70573-70574/2017-SM[BR] - Dated:- 13-1-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Rajeev Ranjan, Joint Commissioner (AR), for Appellant Shri Anurag Mishra, Advocate, for Respondent ORDER Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 1 and ₹ 19 lakh per machine per month for one machine - MRP ₹ 1.50. 3. Similarly, for the month of July the appellant filed the appropriate declaration on 29 th June, 2009 stating that 95 single track packing machines are available in the factory out of which 27 single track packing machines are lying in sealed condition and remaining 68 single track packing machines are to be used for manufacture of Gutkha for the month of July. The said declaration was verified by the Superintendent vide his report dated 01/07/2009 and the Deputy Commissioner was pleased to determine that out of 95 machines available in the factory, 27 single track machines are lying in sealed conditions and remaining 68 single track packing machi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machines (15 in June 27 in July) were to be included in the total number of machines on which duty was to be paid. It was also urged that as the machine is portable - having wheels, there was no requirement to go to the proviso to Rule 6(5) of the Pan Masala Rules, 2008. The Id. Commissioner found that the machines are properly sealed under the physical supervision of Officers and upon satisfaction recorded by the Assistant Commissioner the duty was fixed for the number of machines for the month of June and July as required by Notification No.42-2008-CE (NT) dated 01/07/2008. 5. The Id. Commissioner (Appeals) also noted that none of the machines shown sealed and non-operative were found running or reinstalled or with broken seal at any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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