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2018 (4) TMI 100 - AT - Central ExciseAbatement of excess duty paid by the respondent - manufacture of Pan Masala - closure of Factory - case of Revenue is that the respondent did not intimate in these three days advance for closer of the factory, and thus are not entitled for the abatement - Held that: - The intent of the Statute to give three days advance notice for sealing the machines, it does not mean that the machine shall be sealed only after days. The intent is that the machine should be sealed within three days - it is a fact on record that Departmental Officer themselves has sealed the factory on 31 August, 2011 the date which was holiday on account of "1du' I Fitr", As the departmental officer worked and was necessary as acted on the said day, in that circumstances Department cannot claim that the said day was holiday, therefore, they have not given intimation three days in advance. The Committee of Commissioner has reviewed the impugned order in casual manner and have not acted seriously while proposing to file the appeal before Tribunal. Appeal dismissed - decided against Revenue.
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