TMI Blog2018 (7) TMI 1777X X X X Extracts X X X X X X X X Extracts X X X X ..... timation for sealing of the machine, which condition was not followed by them - Held that:- The appellant admittedly approached Revenue on 31/08/2010 for sealing of the machine, which was actually sealed on 01/09/2010. Further, there was admittedly no production during the period of September, 2010, thus making the appellant entitled to refund of duty already deposited by them, by extending the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture 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 addressed to the Superintendent, Central Excise Range requested to seal their machine on 01/09/2010 as they do not intend to prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 going through the impugned order, we proceed to decide the appeal. 5. There is no dispute about facts. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmittedly 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 order and allow the appeal with consequential relief to the appellant. (Dictated Pronounced in Court) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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