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Commissioner Of Central Excise Versus M/s Rajat Industries Pvt. Ltd.

2015 (11) TMI 956 - ALLAHABAD HIGH COURT

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 gi .....

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nd 14.1.2013, consequently, there was a clear cut violation of Rule 10. - pursuant to the intimation the Department reached the premises and sealed the factory on 14.1.2013. Consequently, substantial compliance of Rule 10 had been made. The idea for .....

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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 .....

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ot;Rule 10. Abatement in case of non-production of goods.- In case a factory did not produce the notified goods during any continuous period of fifteen days or more, the duty calculated on a proportionate basis shall be abated in respect of such peri .....

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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 .....

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n the instant case had not been done. We find 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 .....

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