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2018 (10) TMI 618 - AT - Central ExcisePenalty - Valuation - manufacturing of Pan Masala containing Tobacco (Gutkha) - sealing of machinery - Held that:- All the machines were sealed and as such could not have been operated during the period of closure and as observed by Commissioner (Appeals) that even if the Department feels that sealing has not been done as per requirement of law then it was the fault of the Department for which the assessee cannot be penalized as he had filed timely intimation - penalty not warranted - appeal dismissed - decided against Revenue.
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