Machine and DG sets under seal for more than two years is without jurisdiction

Elora Tobacco Company Ltd. Vs Union of India (Madhya Pradesh High Court)

Held that the machine and two DG sets are under seal for more than two years. The impugned action of the department is wholly without jurisdiction for which the petitioner is liable to be compensated

Fact-

The petitioner has filed the present petition to challenge the order dated 27.05.2021 whereby the respondents have refused to de-seal cigarette manufacturing machines and DG sets. The petitioner has also challenged the validity of the declaration of trade notice dated 18.01.2021 as arbitrary, a violation of Article 14 of the Constitution of India and also inconsistent and contrary to the provision of the Central Excise Act, 1944.

Conclusion-

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