9911796707
TMI Blog2015 (5) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... ab, and not the RSP of the same slab. We are, therefore, of the prima facie view that the impugned order which treats the RSP same slab i.e. ₹ 50 Paisa per pouch and ₹ 1 per pouch as different RSPs is not correct. We find that the same view has been taken by the Tribunal in the cases of Phoolchand sales corporation vs. CCE Lucknow (2012 (11) TMI 476 - CESTAT, NEW DELHI) and M/s Kanti Chemicals vs CCE Kanpur (2015 (4) TMI 534 - CESTAT NEW DELHI). In view of this the requirement of pre-deposit of the duty demand interest there on and penalty is waived for hearing of the appeal and recovery thereof is stayed - Stay granted. - Excise Stay Application No. E/50908/2014, Excise Appeal No. E/50782/2014-EX(DB) - Stay Order No. 55044/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be an addition in the number of operating packing machines for the month. In this case the appellant during the month of March 2010, May 2010, August 2010 and October 2010 used the same machines for the manufacture of the Pan Masala/ Gutkha Pouches of RSP 50 Paise as well as of one Rupee. The department invoking the first proviso to PMPM Rules, 2008 demanded duty in respect these packing machines by treating each of these packing machines as two operating packing machines. It is on this basis for the duty demand of ₹ 50 lakh has been confirmed against the appellant along with interest vide Commissioner's Order dated 30.09.2013. The Commissioner besides confirmation of the duty demand imposed penalty of equal amount on them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... month, the number of operating packing machine for the month shall be taken as the maximum number of packing machines installed on any day during the month: Provided that in case a manufacturer commences manufacturing of goods of a new retail sale price during the month on a existing machine, it shall be deemed to be an addition in the number of operating packing machine for the month: Provided further that in case of non-working of any installed packing machine during the month, for any reason whatsoever, the same shall be deemed to be operating packing machine for the month. 6. From the perusal of the above rule it is clear that this rule becomes applicable when during a per month, a manufacturer of Gutkha/ Pan Masala commences ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for a packing machine manufacturing the Pouches of RSP of 50 paisa per pouch, the RSP of 75 paise is treated as new RSP, it would amount to charging duty in respect of the same machine operating machine for the same month twice, when the Rule 5 provides that in respect of a packing machine manufacturing pan masala/ gutkha pouches of RSP upto ₹ 1 the deemed production per month would be 37,44,000/- pouches, it means that even if, for example, the machine during that month made pouches of 25 paise, 50 paise and 75 paise per pouch, the deemed production would be 37,44,000/- pouches only. If first proviso to Rule 8 is invoked on such a case, it would result in charging duty on the same production thrice which is not permissible as excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
