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TMI Blog2016 (5) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... king machine now cannot produce more than 700 pouches per minute. The machine, if was not in a condition to pack the pouches more than 700, then the determination of duty for higher quantity is apparently bad. In view of it, we are of the opinion that the respondents should have determined duty by taking into consideration the production speed of the machines in-question as 700 pouches per minute only. Hence, the impugned order is set aside and the respondents are directed to re-determine the duty in accordance with the findings arrived at by this Court. - Decided in favour of petitioner - D.B. Civil Writ Petition No. 3243/2015 - - - Dated:- 12-4-2016 - Govind Mathur And Kailash Chandra Sharma, JJ. For the Petitioner : Mr. Dinesh Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne per month 1 Upto Re 1.00 6240000 2 Exceeding Re.1.00 but not exceeding ₹ 1.50 6240000 3 Exceeding ₹ 1.50 but not exceeding ₹ 2.00 5928000 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 5928000 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5740800 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5740800 7 Exceeding ₹ 5.00 but not exceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015, an inspection was made by the Superintendent (Technical) as per the directions given by the Assistant Commissioner, Central Excise Division, Jodhpur. As per the report of inspection, the speed of the pouch packing machine was 684 pouches per minute. Such determination was made by taking speed for five minutes and in that period 3420 pouches were manufactured. After determination of the production rate of pouches, the Assistant Commissioner, Central Excise Division, Jodhpur by the office order No.05/2015 dated 16.3.2015 determined the duty payable in terms of ₹ 231.47 Lacs per month. The duty settled is as per para-5 of the notification dated 01.3.2015. The submission of learned counsel for the petitioner is that while deter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 01.3.2015, according to which the rate of duty per packing machine per minute was re-determined. The petitioner at this juncture submitted a representation for determining/altering the production capacity of the packing machines available with it. The respondent no.2 instructed its Superintendent (Technical) for determination of production speed of the packing machine, who gave a definite finding that the machines concerned is having production speed of 684 pouches per minute. It was also declared by the Superintendent (Technical) that the assessee has made alteration in his pouch packing machine on 28.2.2015 itself and after such alteration the macine cannot work/pack in any condition at a speed more than 700 pouches per minute. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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