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2015 (11) TMI 956 - ALLAHABAD HIGH COURT

2015 (11) TMI 956 - ALLAHABAD HIGH COURT - 2015 (325) E.L.T. 579 (All.) - Infraction of Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rule 2008 - Intimation for closure of factory not given - Held that:- From the perusal of the record that intimation of closure of the factory was given by the assessee on 10.1.2013 intimating the Department that the production would be closed w.e.f. 15.1.2013. According to the appellant 11.1.2013 and 12.1.2013 were holiday .....

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oes not happen. In the instant case we find that the department after due intimation had reached the premises and had sealed the unit on 14.1.2013 - No substantial question of law arises - Decided against Revenue. - Central Excise Appeal No. - 181 of 2015 - Dated:- 6-8-2015 - Surya Prakash Kesarwani And Tarun Agarwala, JJ For the Petitioner : B.K.S. Raghuvanshi,Sr.S.C ORDER This appeal has been filed for infraction of Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection .....

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the case may be, with a copy to the Superintendent of Central Excise, at least three working days prior to the commencement of said period, who on receipt of such intimation shall direct for sealing of all the packing machines available in the factory for the said period under the physical supervision of Superintendent of Central Excise, in the manner that these cannot be operated during the said period." The contention of the appellant is, that intimation had to be given by the assessee a .....

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