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TMI Blog2018 (3) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... CETA, 1985. The appellant had intimated the Dept. on 30.10.2015 about non production of finished good using FFS machine during the month of November 2015, under the Chewing Tobacco and unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty), Rules 2010. They have intimated the Dept. about the commencement of the production of 5 gm pouches bearing MRP Rs. 3/- of unmanufactured Tobacco on FFS packing machine with effect from 1.12.2015. Later they have intimated the Dept. on 4.12.2015 their intention to stop production of goods from 10.12.2015. Consequently, their FFS packing machine was sealed by the jurisdictional Superintendent in the mid-night of 9/10.12.2015. Thus, the machine was used only for 9 days. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation and following the procedure laid down under Rule 10 of the Chewing Tobacco and unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty). The Ld Commissioner (Appeals) erred in rejecting the refund claim observing that the appellant had not intimated the fact of production of un-manufactured Tobacco utilizing their FFS packaging machine of pouches of 8 gms/10 gms bearing the MRP of Rs. 5/-, therefore, they are not eligible to the abatement claim for the closure of the factory during the said period. 4. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 5. I find the undisputed facts are that the appellant during the period 1.12.2015 to 31.12.2015 initially paid duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least three working days prior to the commencement of said period, who on receipt of such intimation shall direct for sealing of all the packing machines available in the factory for the said period under the physical supervision of Superintendent of Central Excise, in the manner that the packing machines so sealed cannot be operated during the said period : Provided that during such period, no manufacturing activity, whatsoever, in respect of notified goods shall be undertaken and no removal of notified goods shall be effected by the manufacturer except that notified goods already produced before the commencement of said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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