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TMI Blog2014 (7) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... M Rules the differential duty with respect to that machine can be paid by the 5th of the following months. Therefore, prima-facie appellant has a case that duty with respect to sealed and de-installed machines cannot be made to be paid in advance for the entire month if machines were not operational upto 5th of a month. Prime-facie and statutorily no duty liability can be fastened on a manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Masala Packing machines Capacity Determination and Collection of Duty) Rules 2008 (PMPM Rules). 2. Shri N K Tiwari (Adv.) appearing on behalf of the appellant argued that all the intimations required to be given under relevant PMPM Rules at the time of sealing/de-installation of packing machines have been given in time and all the prescribed procedures have been followed. It was his case tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri J Nagori (AR) appearing on behalf of the Revenue argued that in view of the following case laws no stay should be granted to the appellant: i) Shiv Shakti Agrifood Pvt Ltd vs CCE Delhi I - [2012 (285) ELT 286 (Tri. Del.)] ii) Dharampal Satyapal Ltd vs. Noida [2012 (234) ELT (Tri. Del)] 4. Heard both sides and perused the case records. As per the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatutorily no duty liability can be fastened on a manufacturer with respect to goods which have not been manufactured upto the 5th day or till the machine remained sealed in a month when machines manufacturing the goods are not operating. In similar circumstances this Bench in case of M/s PM Products vs CCE, Ahmedabad (Supra) and in other appeals have granted stay against such recoveries we find n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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