2018 (7) TMI 1777

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n (Addl. Commr.) AR for Respondent ORDER Per: Archana Wadhwa As per the facts on record, the appellant is engaged in the manufacture of Pan Masala containing tobacco "Gutkha" falling under Chapter 24 of the Central Excise Tariff Act and working under Pan Masala Packing Machine "Capacity Determination and Calculation of Duty" Rules, 2008. 2. The appellant vide their letter dated 31/08/2010 ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The order passed by the Original Adjudicating Authority was upheld by Commissioner (Appeals). Hence the present appeal. 4. Nobody appeared for the appellant and made request for adjournment. However, we find that the issue lies in narrow compass and the appeal can be disposed of even in the absence of the assessee. Accordingly, after hearing the Learned A.R. appearing for the Revenue and after g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n to the short notice, they should not have sealed the machine. The notice of three days as provided in the rule is admittedly for putting the Revenue on notice for the purpose of sealing the machine and once the machine is sealed, the abatement cannot be denied. 6. In view of foregoing, we find no justifiable reasons to deny the abatement of the assessee. Accordingly, we set aside the impugned o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X