TMI Blog2018 (3) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as operational machine even if the machine was sealed in such a manner that it became un-operative - appeal dismissed - decided against Revenue. - APPEAL No. E/590/2009-EX [DB] - FINAL ORDER NO. 70343/2018 - Dated:- 11-12-2017 - MR. Anil Choudhary, Member (Judicial) And MR. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan (Joint Commr.) AR, for Appellant Shri A.P. Mathur ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that in Column No. 6 of the declaration filed by respondent in Form-1 on 10.07.2008, the number of machines installed in the factory have been shown as eight out of which seven have been shown in sealed condition and inferred that on 10.07.2008 only one machine was in operation and for all practicable purposes the remaining seven machines were technically uninstalled as they were sealed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... installed packing machines shall be determined to be operating packing machines for the month and that the learned Commissioner erred in holding that three machines still remained sealed and in consequence of uninstalled and un-operative and further argued that once a machine is installed, it shall be determined to be an operating packing machines. 5. Heard the learned AR who has presented the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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