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TMI Blog2015 (5) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of Gutkha pouches and Panmasala pouches of different RSP manufactured by them under Panmasala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as "PMPM Rules"). The appellant, for each month were filing declaration in Form - I under Rule 6 of the PMPM Rules wherein they were declaring the total number of packing machines and also their plan for manufacture of Gutkha and panmasala of different RSPs on those machines. As per the declarations in form No.I filed by them for the months of August, 2009, September, 2009, October, 2009 and November, 2009, the appellant were to use one packing machine for manufacture of panmasala pouches of the RSP of Rs. 2 per pouch as well as Rs. 3 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application. 2. Heard both the sides in respect of the stay application. 3. Shri Rupesh Kumar, Advocate, the ld. Counsel for the appellant, pleaded that in this case, for the months of August, September, October and November, 2009, in respect of one machine which was being used for manufacture of panmasala retail pouches, the appellant in the Form-I declarations filed by them, had declared that this machine would be used for manufacture of panmasala pouches of RSP of Rs. 2 as well as Rs. 3, that this is not the case where a manufacturer, in the middle of the month, had started manufacture of the pouches of an RSP which was not earlier being manufactured by them, that the first proviso to Rule 8 of PMPM Rules becomes applicable only when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing of the appeal and recovery thereof may be stayed. 4. Shri Yashpal Sharma, the ld. DR, opposed the stay application by reiterating the findings of the Commissioner in the impugned order and pleaded that first proviso to Rule 8 of PMPM Rules would become applicable when an existing machine is used in a particular month for manufacture of the Gutkha or panmasala in retail pouches of more than one RSP. 5. We have considered the submissions from both the sides and perused the records. The undisputed facts are that during each of the four months-August 2009, September, 2009, October, 2009 and November, 2009, the appellant in Form -I declaration for that month filed by them in terms of Rule 6 of the PMPM Rules, had clearly declared that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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." 6.1 From perusal of this Rule, it is clear that first proviso to Rule 8 becomes applicable when on an existing packing machine, the manufacturer commences manufacture of the "goods of the a new RSP" during that month and in such a situation, this has to be treated as an addition in the number of operating packing machines for the month or in other words, that machine would have to be treated as two machines. The dispute is as to what is a "new retail sale price". I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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