TMI Blog2018 (2) TMI 1969X X X X Extracts X X X X X X X X Extracts X X X X ..... once a machine is installed, it shall be treated as operational machine even if the machine was sealed in such a manner that it became unoperative. We do not find any merit in the grounds raised by Revenue. Appeal dismissed - decided against Revenue. - E/590/2009-EX(DB) - Final Order No. A/70343/2018-EX(DB) - Dated:- 6-2-2018 - Shri Anil Choudhary, Member (J) and Anil G. Shakkarwar, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has scrutinized the said order dated 17-7-2008. The Learned Commissioner (Appeals) observed that in Column No. 6 of the declaration filed by respondent in Form-1 on 10-7-2008, 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 10-7-2008 only one machine was in operation and for all practicable purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Tribunal. 3. The ground of appeal by Revenue is that the number of 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 unoperative and further argued that once a machine is installed, it shall be determined to be an oper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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