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TMI Blog2014 (12) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... aju (AR), Shri S K Mall (AR) ORDER Per : Mr. H.K.Thakur,; These five appeals have been filed by the appellant for staying the operation of a common OIO No.VAP.EXCUS.000.COM.063.67.13-14 dated 11.12.2013 passed by the Commissioner, Vapi with respect to five Show Cause Notices pertaining to the period June 2012 to November 2012. Total demands confirmed are approximately Rs. 132 crore and penaltie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e total number of working machines in a particular month including machines used for production of Scented Supari Mix. 3. Shri G V Reddy (Consultant) appearing on behalf of the appellant argued that appellant vide letter 4/6/2012 written to Dy. Commissioner, Central Excise, Division IV, Silvassa requested for de-sealing of 5 Nos FFS machines lying in an outside godown at Silli for manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exclude the machines used for making Scented Supari as per Rule 6(3) of the PMPM rules and that duties have been correctly confirmed and penalties properly imposed. It was his case that as per PMPM Rules annual capacity of a factory is determined on the basis of operative machines and other than Notified goods no other goods can be manufactured in the said factory. That for calculation duty liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... city of production of the operating packing machines and the word used in this Rule does not read as 'operating packing machines packing notified goods.' Prima-facie, appellant has not made out a case of complete waiver of demand for the period June 2012 . The issues raised by the appellant are contentious ones which can be gone into details only at the time of final hearing. Appellant is thus req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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