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2017 (9) TMI 1370 - CESTAT KOLKATARefund claim - abatement for non-production of notified goods for a continuous period of 15 days - Held that: - Proviso to Rule 6(5) of Rules, 2010 had given an option to the manufacturer in case, the machine is not feasible to remove from the factory, it shall be uninstalled and sealed by the Superintendent of Central Excise in such manner that it cannot be operated - it is clear that the Superintendent while sealing the packing machines in one case, categorically mentioned that the machine is sealed in such a manner that it cannot be operated. But in the other report, it has not been mentioned categorically - the report dated 19.10.2015 is inconsonance with the provisions of proviso to Rule 6 (5) of the Rules, 2010. In the other report, there is no indication that it cannot be operated. Appeal dismissed - decided against appellant.
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