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TMI Blog2018 (6) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... Determination and Collection of Duty) Rules, 2008 in respect of M/s Raj Products, therefore, the said two appeals being taken together for decision. 2. Brief facts of the case are that M/s Raj Products were manufacturers of Pan Masala and Chewing Tobacco, the goods notified under Section 3A of Central Excise Act, 1944 to which Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 were applicable. On 06.06.2012 M/s Raj Products intimated to the Jurisdictional Central Excise Officers that they wish to stop production and clearance w.e.f. 11.06.2012 and requested for sealing of 7 FFS working machines w.e.f. mid-night between 10 and 11 June, 2012. The said machines were sealed at the midnight between 10 and 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for discharge of duty liability amounting to Rs. 38 lakhs in respects of goods cleared during the month of February, 2013 and utilized remaining amount towards discharge of duty liability for the month of March, 2013. Revenue further contended that M/s Raj Products was not eligible to take said credit even after the same was allowed by learned Commissioner (Appeals) through said Order-in-Appeal dated 08.01.2013 and, therefore, the said clearances during the month of February, 2013 and March 2013 were without payment of duty. Therefore, through the said show cause notice M/s Raj Products was called upon to show cause as to why Central Excise Duty amounting to Rs. 66,50,000/- should not be demanded and recovered from M/s Raj Products. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Central Excise, Kanpur Revenue's appeal against the said Order-in-Appeal dated 08.01.2013 was pending before this Tribunal being Appeal No. E/56791/2013 which is one of the present two appeals. 4. Heard the learned AR who has supported the grounds of appeal of the appeal filed by Revenue wherein it was contended that minimum three working days notice was required before sealing of the machines for the purpose of requirement of said Rule 10 of Rules, 2008. 5. Having considered the rival contentions and on perusal of grounds of appeal of both appeals, we find that the issue whether M/s Raj Products was eligible for abatement of Rs. 66,50,000/- for the period from 11.06.2012 to 25.06.2012, was pending before this Tribunal. Therefore, h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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