Abatement of duty cannot be withheld in absence of any proof that Tobacco Jarda manufacturer operated machine despite sealing: Tripura HC

EXCISE/ST/VAT : Where Tobacco Jarda manufacturer did not intend to operate machine and, hence, Superintendent of Excise had sealed machine and passed order accordingly, in absence any material suggesting that assessee operated machine, abatement of duty cannot be withheld only on ground that Superintendent of Excise did not draw proper proceedings and did not elaborately record that sealing was done in such a manner that machine could not be operated

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