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2018 (7) TMI 1045 - AT - Central ExcisePenalty u/r 26 of CER - Pan Masala/ Gutkha - It was alleged that the seals of machines were broken and the machines were used in production process - Held that:- At the time of panchnama proceedings on 2nd May, 2010 on being questioned respondent Shri Awdhesh Agnihorti stated that he does not have any knowledge regarding the seal, found to be broken. It is only at the time of inspection that he also came to know that the seal of the three machines is in broken condition - It is further evident from the panchnama, which was drawn at about 17:00 hours on 2nd May, 2010 that no production was being carried on, on the said three machines. Demand cannot sustain - appeal dismissed - decided against Revenue.
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