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2015 (11) TMI 956 - HC - Central ExciseInfraction of Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rule 2008 - Intimation for closure of factory not given - Held that:- From the perusal of the record that intimation of closure of the factory was given by the assessee on 10.1.2013 intimating the Department that the production would be closed w.e.f. 15.1.2013. According to the appellant 11.1.2013 and 12.1.2013 were holidays and, therefore, only two working days were provided, namely, 13.1.2013 and 14.1.2013, consequently, there was a clear cut violation of Rule 10. - pursuant to the intimation the Department reached the premises and sealed the factory on 14.1.2013. Consequently, substantial compliance of Rule 10 had been made. The idea for giving prior intimation of three days is to give the department sufficient time to reach the premises and seal the unit so that clandestine manufacturing and removal of goods does not happen. In the instant case we find that the department after due intimation had reached the premises and had sealed the unit on 14.1.2013 - No substantial question of law arises - Decided against Revenue.
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