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TMI Blog2013 (10) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the machines which are installed in his factory and does not intend to use other machines or manufacture of Ghutkha, he cannot be directed to pay duty liability on all the machines which are installed and later on claim an abatement – Relying upon Rajat Industries Pvt. Ltd. Vs. CCE, Delhi [2013 (1) TMI 250 - CESTAT, NEW DELHI] - no excise duty can be imposed under PMPM Rules unless there is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Masala Packing Machines (Capacity Determination and Collection of Duty) Rule, 2008 (hereinafter referred to as the PNPM Rules). 3. Ld. Consultant would draw our attention to the facts of the case by reading the show-cause-notice and the order-in-original. He would also submit that during the relevant period the appellant had paid the duty liability based upon PMPM Rules for the machines which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made by both sides and perusal of the records, we find that the issue involved in this stay petition is regarding discharge of the duty liability on the Ghutkha manufactured by appellant under the provision PMPM Rules. It is undisputed that during a particular month appellants entire factory was not manufacturing Ghutkha and few machines were sealed and few working. It is the case of the reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured in the factory premises which would indicate requirement of manufacturing activity in the appellants factory during relevant period. If appellant could envisage and discharge duty liability on machines working, prima facie, cannot be faulted at this juncture. We also find that in the case of Rajat Industries Pvt. Ltd. Vs. CCE, Delhi [2012 (284) ELT 581 (Tri. Del.], has held that no excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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