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2017 (7) TMI 641 - AT - Central ExciseClandestine manufacture - Pan Masala Packing Machine - sealing of machinery without physical removal - Revenue was of the view that the a single packing machine weighs about 200 kg, was having wheels and was required to be physically removed from the factory. As this was not done and the machine(s) was only sealed and removed to a separate room in the factory thus respondent was liable to pay duty on all such machines including the sealed machines, available in the factory - Held that: - it is not disputed that the un-installation and sealing of the machines was in such a manner that it rendered the machines non-operative. It was the decision of the proper officer under the Rules to decide as to what was feasible in the facts and circumstances at given time or specific hour. On being satisfied the proper officer did not remove the machine from the factory and instead removed them to another room after packing in duly sealed condition. He further took notice of the fact that such machines are not easily movable, need a crane to move the machines - demand set aside - appeal dismissed - decided against Revenue.
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