TMI Blog2017 (11) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... Enterprises Vs Commissioner of Central Excise, Allahabad [2016 (2) TMI 1039 - CESTAT ALLAHABAD], it was held that the non filing of advance intimation was held as not adverse to the assessee's claim - appeal dismissed - decided against Revenue. - E/CROSS/70018/2015, E/52843/2015-EX[SM] - A/71421/2017-SM[BR] - Dated:- 15-11-2017 - Mrs. Archana Wadhwa, Member (Judicial) Shri Pradeep Kumar Dubey, Supdt (AR), for Appellant Shri Jatin Mahajan, Advocate for Respondent ORDER Per: Mrs. Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. As per facts on record, the respondents are engaged in the manufacture of Pan Masala and Chewing Tobacco and were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under:- 7. I find that the intimation of sealing of machines/closure of production was filed on 16.08.2013 and the appellants have claimed abatement from 22.08.2013 only. Thus, there are total 6 days (16,17,18,19,20,21) between the date of intimation and the date of commencement of the period of abatement i.e. 22.08.2013. If two days i.e. 17th 18th are excluded being Saturday and Sunday, there will always remain 16th, 19th, 20th 21stof August, 2013 for computing the period of 3 clear working days. I thus find that in the present matter, the adjudicating authority has misjudged the period of 03 days between the date of intimation of closure and the date of commencement of abatement as per Rule 10 of the Pan Masala Rules, 2008. I al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of decision of any superior court or appellate authority. On this issue, I strongly believe that once the machines are properly sealed, the abatement cannot be denied on the pretext of delayed submission of intimation letter. The department was at liberty to count 3 working days from the date of receipt of intimation letter and seal the machines accordingly after expiry of 3 working days. I reckon that provisions of the statute should always be viewed in its simple form and in a larger perspective. In my opinion the period of at least 3 working days is incorporated only to cover the official exigencies and to elucidate that it is not like that the sealing of machines is bound to be carried out on the specified date, no matter what the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) E.L.T. 579 (All.) when the appeal filed by the revenue against the Tribunal's decision, which stands followed by Commissioner (Appeals), was rejected. Further, the Tribunal in the case of Classic Tobacco Products Vs Commissioner of Central Excise, Jaipur-II reported at 2016 (343) E.L.T. 1180 (Tri.-Del.) has also dealt with an identical issue and have observed that in as much as the Revenue sealed the machines even on two days notice, they cannot be now allowed to adopt Rule 10 for denying the abatement claim. Further, in the case of M/s Sarla Enterprises Vs Commissioner of Central Excise, Allahabad reported at 2016 (344) ELT 581 (Tri.-All.), the non filing of advance intimation was held as not adverse to the assessee's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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