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TMI Blog2015 (1) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... obacco be considered or the deemed production as prescribed for levy of duty under Section 3A of CEA, 1944 read with Chewing Tobacco Rules, 2010 and relevant Notification 16/2010-C.E., dated 27-2-2010, be considered - Held that:- without analyzing the relevant rules, prima facie, ongoing through the circular dated 24-1-2014 issued by the Board, we are of the opinion that for determination of capac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 4.59 crores and equal amount of penalty imposed under Rule 18 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules, 2010 read with Section 11AC of CEA, 1944. 2. At the outset, the ld. Advocate Shri Abhisek Anand submits that on the basis of declaration filed by the applicant, the Department has determined the capacity of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y duty on the excess production. It is his submission that there is no allegation whatsoever labelled by the Department alleging that the retail sale price affixed on the pouches or the packing machines they have declared were incorrect, in any manner. It is his submission that in view of the circular issued by the Board bearing No. 980/4/2014-CX, dated 24 January, 2014, actual production cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 16/2010-C.E., dated 27-2-2010, be considered. At this stage, without analyzing the relevant rules, prima facie, ongoing through the circular dated 24-1-2014 issued by the Board, we are of the opinion that for determination of capacity of production and the duty liability, the procedure laid down under the said Chewing Tobacco Rules, 2010 would be relevant. In other words it is the deemed pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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