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2017 (12) TMI 209 - AT - Central ExciseAbatement - closure of factory - manufacture of pan masala - manufacturing unit/machines were closed and sealed for continuous period of 15 days or more - violation of proviso to Rule 10 - the appellants cleared notified goods even after 2 days of sealing of the machines - Held that: - The facts of the case that the machines were sealed by the Jurisdictional officers as per the request of the appellant and they remained sealed during the impugned periods is not in dispute. It is also not the case of the Revenue that any notified goods were manufactured during these periods. In terms of proviso to Rule 10 they should have cleared already manufactured notified goods within two days of sealing of their machines. In view of the admitted fact that the appellants did not produce any notified goods during the period of closure/sealing of the machines and there being no allegation of any manufacturing during the said period, the abatement claim cannot be rejected. The non-adherence of the condition regarding clearance of already manufactured goods in stock within two days of closure will attract, if at all, the provisions of Rule 17 of 2008 Rules or Rule 18 of the Chewing Tobacco Rules, 2010, for penalty. Appeal allowed - decided in favor of appellant.
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