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TMI Blog2012 (10) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... RSP was not fixed - It is not as if the Appellants were required to fix RSP and they had not affixed. They were not required to fix RSP on such pouches and there is no case of the Revenue to work out RSP on such export goods based on its own method which had no sanction under law - this is not a case where any revenue loss has really happened to the exchequer but the Revenue is trying to give its own interpretation to the law which did not deal with the situation at hand – demand and interest set aside - E/2354/2009 - 1014/2011-EX(PB) - Dated:- 7-12-2011 - S/Shri S.S. Kang, Mathew John, JJ. REPRESENTED BY : Shri O.P. Agrawal, C.A., for the Appellant. Shri N. Pathak, DR, for the Respondent. [Order per : S.S. Kang, Vice-Presi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61/- as excise duty short levied. Further, interest under Section 11AB was demanded. Further, penalty equal to Rs. 40 lakhs was imposed under Rule 25 of Central Excise Rules, 2002. Aggrieved by this order, the Appellants have filed this Appeal. 3. The Counsel for the Appellant made the following submissions :- (i) As per the provisions of Rule 34(b) Standards of Weight and Measures (Packaged Commodities) Rules, 1977 there is exemption from affixing RSP on export goods. This position is clarified by Circular No. 411/44/1998-CX dated 31-12-98 and Circular 625/16/2002-CX dated 28-02-2002 issued by CBEC. Further, when goods are exported, there is no meaning of RSP because the product will be sold in a different country depending on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were actually paying duty on the exported goods they made representation to the authorities for withdrawal from the scheme which was not allowed. Later, they created another facility for manufacturing the goods meant for export so that unit can work under the normal procedure but this took some time and during such period they had to meet the export orders and they carried on paying excise duty based on the RSP printed on goods to be sold in local market. He points out that the scheme was later amended to take care of this type of difficulty. 5. The ld. SDR, on the other hand, submits that the Notification No. 38/2007-C.E. prescribes rate of duty to be paid for machine installed in the factory depending on the retail sale price of the po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per packing machine per month, based on retail sale price printed on such pouches as specified in the Table below :- TABLE Sl. No. Retail sale price (per pouch) Rate of duty per packing machine per month (Rs. in Lakh ) (1) (2) (3) Pan masala Pan masala containing tobacco (a) (b) 1. Upto Rs. 1.50 10 12 2. From Rs. 1.51 to Rs. 2.00 12 16 3. From Rs. 2.01 to Rs. 3.00 20 26 4. From Rs. 3.01 to Rs. 4.00 23 31 5. From Rs. 4.01 to Rs. 5.00 29 38 6. From Rs. 5.01 to Rs. 6.00 34 45 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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