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2017 (11) TMI 1392 - AT - Central ExciseAbatement - manufacture of Pan Masala and Chewing Tobacco - denial on the ground that the appellants failed to satisfy the pre-condition of filing intimation of closure of production activities within the stipulated period - Rule 10 of Pan Masala Rules, 2008 - Held that: - Tribunal in the case of Classic Tobacco Products Vs Commissioner of Central Excise, Jaipur-II [2016 (8) TMI 487 - CESTAT NEW DELHI] has dealt with an identical issue and have observed that in as much as the Revenue sealed the machines even on two days notice, they cannot be now allowed to adopt Rule 10 for denying the abatement claim - in the case of M/s Sarla Enterprises Vs Commissioner of Central Excise, Allahabad [2016 (2) TMI 1039 - CESTAT ALLAHABAD], it was held that the non filing of advance intimation was held as not adverse to the assessee's claim - appeal dismissed - decided against Revenue.
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