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TMI Blog2015 (4) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... n levy of duty on the quantity which is more than the deemed production per machine per month as specified in Rule 5. When for the purpose of rule 5, in case of a packing machine manufacturing Gutkha pouches of RSP of ₹ 1, the RSP of ₹ 0.50 piece is not a new RSP, for the purpose of First Proviso to Rule 8, it cannot be treated as new RSP. - Decided in favour of assessee. - Excise App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008, October, 2008, February, 2009, June, 2009, August, 2009 and September, 2009. During these months the appellant in addition to manufacturing Gutkha / pan masala pouches of retail sale price of ₹ 1, also used the same machines during part of the month for manufacture of Gutkha/ pan masala pouches of the retail sale price of ₹ 0.50 piece per pouch. The Department invoking the first p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al vide stay order No.52404/2014 dated 14.07.2014 had granted unconditional waiver from the requirement of pre-deposit following the Tribunals judgment in the case of Phool Chand Sales Corporation vs. Commr. of C. Ex., Lucknow reported in 2012 (279) ELT 270 (Tri.- Del.). Since in this case the Tribunal had granted unconditional stay till the disposal of the appeal, the department filed an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e involved in this case stands decided in favour of the appellant by the Tribunal judgment in the case of Trimurti Fragrance Pvt. Ltd. vs. CCE, Kanpur (Final Order No.50719/2015-EX(DB) dated 18.03.2015). In view of this, following above judgment of the Tribunal, the impugned order is set aside and the appeal is allowed. [Dictated Pronounced in the open Court]. - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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