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TMI Blog2016 (8) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER The Ld. Counsel for the applicant submits that the issue is of recurring in nature, therefore, early hearing the appeal be granted. 2. Heard the Ld. Counsel. The application for early hearing is allowed and the matter is taken up for disposal today itself with the consent of both sides. 3. The facts of the case are that the appellant is manufacturing of cigarettes. Trade Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order has been passed by the Ld. Commissioner of Central Excise, Jalandhar for physical controller and sealing of machine of cigarettes manufacturing units. Aggrieved from the said order, the appellant is before me. 4. The Id. Counsel for the appellant submits that there is no provision in Central Excise Law that cigarettes manufactures are to be under physical control of the Jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision in the case of Vardhman SPG. & General Mills Ltd. 202 (150) ELT 855 (Tri. Del.) 6. Heard the parties and considered the submission in detail. 7. The objections of the Ld. AR is contrary to the facts of the case. As in the case of Vardhaman Spg. & General Mills Ltd. (Supra), the appellant challenged the trade notice but not in the case before me. In fact, the appellant has cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner. The seal shall be removed by the authorized officer when the production is scheduled to start on next working shift/day. 4.2 In case the unit does not propose to operate any of the machines for the day or for any specified/excepted period, the same should be informed in writing along with the reasons to the Deputy/Assistant Commissioner having jurisdiction over the manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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