2013 (12) TMI 1280

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..... After hearing both the sides, we find that the applicant is engaged in the manufacture of pan masala and gutkha and were discharging duty liability in terms of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. Two types of packing machines manufacturing goods with MRP of Rs.2 and Rs. 1.50 were installed in the factory. However they discontinued use of mac .....

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..... lation of a packing machine in the factory during the month, the number of operating packing machine for the month shall be taken as the maximum number of packing machines installed or any day during the month. 4. As is seen from above, the said rule is applicable when there is addition of packing machines in the factory during a particular month. In the present case the appellant has admittedly .....

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