TMI Blog2015 (10) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... t the time of visit. The Officers also noticed in the premises adjacent to the said room, 46 bags of tobacco. - At no point of time, the applicant had informed the Department about the existence of such machine in their premises, hence, the claim of the applicant at this stage, that the machine was not in working condition, accordingly, no duty is required to be paid, cannot be out rightly accepted without analyzing the evidences on record and also the implication of the relevant Rules of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. In these circumstances, we are of the view that the applicant could not able to make out a prima facie case for total waiver of pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of investigation, an amount of ₹ 5.00 lakhs has been deposited and pleads that the applicant is a partnership concern and they do not have business since the date of seizure of the said machines. However, he makes an offer to deposit further an amount of ₹ 25.00 lakhs during the pendency of disposal of the appeals and prays that the amount may be directed to be deposited by applicant No. (i). 3. The ld. AR appearing for the Department, on the other hand, submits that there are ample evidences to show that the said machine has been kept in the premises and used for packing of tobacco product. He further submits that it is not necessary for the Department to establish that the activity of packing by use of such machines was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three years back, but could not properly explain as to how tobacco dust was present on the said machine. The defence of the applicant, on the other hand, is that even though the FFS Machine was available in the premises, but it was lying in idle condition; and since all parts were not available, hence, it could not be used for packing of tobacco. Further, it was the contention of the applicant that they were engaged in trading of tobacco and even though samples of tobacco dust found on the said FFS Machine was drawn, but it was never examined by the Department. The main contention of the Revenue is that in view of the Notification 11/2010-C.E. (N.T.), dated 27-2-2010 issued under Section 3A of the Central Excise Act, 1944, prescribing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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