9911796707
TMI Blog2014 (5) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities have come to a conclusion that during this material period, appellant had manufactured pan masala containing tobacco of MRP of ₹ 2.50 and had not declared the same specifically and hence duty liability was sought to be demanded from the appellants, which in our prima facie view, seems to be incorrect - assessee is required to pay the excise duty on a product manufactured of a retail sale price between ₹ 2.00 & ₹ 3.00 as determined by the authorities. Though there is a procedural requirement of filing the manufacturing activity under Forms 1 & 2 it would, in our view may not be of much consequence as the table hereinabove reproduced clearly indicates a range of MRP on which duty liability needs to be disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having MRP of ₹ 2.50 pack each. He would submit that the PMPM Rules if read correctly indicate that the duty liability as to be paid based upon the MRP s cited therein in Rule 5 of the PMPM Rules. He would submit that since the PMPM Rules envisage deemed production, the MRPs printed on the pouches of pan masalas (either containing tobacco or not) is of no consequence. 4. Ld. Departmental Representative on the other hand reiterate the findings of the adjudicating authority, and submit that the appellant having not declared the manufacturing of pan masala of MRP of ₹ 2.50 had intended to clear the goods clandestinely by paying less duty and have violated the 6th proviso to Rule 9 of PMPM Rules. 5. We have considered the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) (2) (3) 1. Up to Re. 1.00 56,16,000 2. Exceeding Re. 1.00 but not exceeding Re. 1.50 56,16,000 3. Exceeding Re. 1.50 but not exceeding Rs. 2.00 53,35,200 4. Exceeding Rs. 2.00 but not exceeding Rs. 3.00 53,35,200 5. Exceeding Rs. 3.00 but not exceeding Rs. 4.00 51,66,720 6. Exceeding Rs. 4.00 but not exceeding Rs. 5.00 51,66,720 7. Exceeding Rs. 5.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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