TMI Blog2013 (9) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... aled and Revenue's submission was in the arena of assumption and presumption - For using the said machines, the seal had to be broke open which can only be done with the consent and permission of the Revenue - As such there was no merits in the Revenue's appeal. The reasoning recorded by the CESTAT was upheld that once the machines were sealed and there was no evidence that the machines were de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner, Customs and Central Excise, Kamla Nehru Nagar, Ghaziabad, is reported to be delayed by 68 days. We have considered the explanation for delay. In view of the order, which is proposed, the delay is condoned. The appeal will be given regular number. 2. We have heard Shri Ramesh Chandra Shukla, learned counsel appearing for the Central Excise department. 3. This appeal has been preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes (Capacity Determination and Collection of Duty) Rules 2008 says that "The machines which the manufacturer does not intend to operate shall be uninstalled and sealed by the Superintendent of Central Excise and removed from the factory premises under his physical supervision." If a manufacturer does not comply to the above statutory condition then whether it shall be construed that the said mach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, however, imposed liability on the ground that though the machines were sealed and that there is no dispute that the machines were not unsealed without which they could not be operated, since the machines have wheels and could be moved out of the factory and used for manufacturing final product, the same should have been taken into account for consideration while fixing duty liability. The Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were sealed and there was no evidence that the machines were de-sealed, without which they could not be used for manufacture, the imposition of the excise duty, only on the ground that since the machines had wheels and could be moved out, was based only on assumptions and presumptions. All the Central Excise Authorities had concurrently held that the dues were proposed to be imposed only on ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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