2014 (7) TMI 394

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..... umar, AR, for the Respondent. ORDER This stay petition is filed for waiver of pre-deposit of an amount of Rs. 84,14,074/- confirmed as differential Central Excise duty, interest thereof and penalty under Rule 17 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to 'PMPM Rules' for short). 2. The adjudicating authority has confi .....

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..... mits that as per those rules also appellant is not required to pay any additional duty. 4. On the other hand, learned AR submits that the proviso to Rule 9 of PMPM Rules specifically talk about discontinuation of manufacturing pouch of existing retail sale price permanently. In fact, there is no discontinuation of manufacturing of the goods. 5. We have considered the submissions at len .....

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..... ed at a time for producing gutkha of different MRP's. In our view, duty liability discharged by the appellant for January, 2012 based on their calculation of manufacturing seems to be correct and same findings can also be applied for the demand for month of April, 2012. Prima facie, we are of the view that the demand of duty as confirmed by adjudicating authority does not have any stand. According .....

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