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2013 (3) TMI 344 - AT - Central ExciseWhether gutka manufacturing machines were properly sealed in accordance with the Rules? - allegation on assessee for sale during the period of closure - as per Joint CDR that as per the Rules, every machine has to be sealed separately and which was not done - Held that:- No such invoices have been placed on record to know about the issue of invoices regarding sale of gutka by the assessee during the period of closure. Further there is no evidence to show that during the period of closure Gutka was cleared as could to anyone. Thus on perusal of the Panchnama, it is found that the excise officials unplugged the machines to make them un-operative and thereafter entrance door of the hall in which those machines were located were locked to prevent ingress and the lock was properly sealed. Not only this, the entrance hall of the factory was also locked and sealed. From this, prima facie, it appears that the officials of central excise department ensured that the machines, in question, could not be used during the period in question. Shri D. Singh, . As on prima facie reading of the Pan Masala Packing Machines Rules obligation of the assessee is to inform the department of his intention not to use the packing machines for a period more than 15 days. The sealing is to done by the departmental officials and it is for them to ensure proper sealing of machines in accordance with the Rules. If the departmental officials have not followed the rules, the assessee cannot be penalized for the same. Moreover, it is not the case of the Revenue that excise officials who went for sealing of the machines colluded with the assessee. Thus the appellant has been able to make out a prima facie case for waiver of pre-deposit.
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