9911796707
TMI Blog2016 (7) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... commonly known as 'Gutka', falling under Chapter sub-heading No. 2403.90 of the Central Excise Tariff Act, 1985. The subject goods are notified under Section 3A(1) of the Central Excise Act, 1944 by virtue of Notification No. 29/2008 - C.E. (N.T.) dated 01.07.2008. The goods are subject to assessment under Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (in short, the Capacity Determination Rules, 2008), notified under Notification No. 30/2008 - C.E. (N.T.), read with Notification No. 42/2008 - C.E. (N.T.), both dated 01.07.2008. 2.2 In terms of Rule 6 of the Capacity Determination Rules, 2008, the appellant filed the required declaration in the prescribed Form-I for the month of March& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... speed 200 pouches per minute) purchased from M/s Uflex Ltd. Should be denied and the same are ordered to be removed from the factory premises; (ii) If the notice desired to operate the machines, they are required to discharge the duty liability twice the Central Excise duties mentioned under Notification No. 42/2008 dated 01.07.2008; (iii) Penalty of Rs. 5,000/- imposed under rule 27 of the Central Excise Rules, 2002. 2.5 Aggrieved by the order of the Asstt. Commissioner of Central Excise, the appellant filed an appeal before the Commissioner (Appeals), Central Excise, Bhopal which was disposed of vide the impugned order dated 26.08.2014, upholding the order of Original Authority, against which the present appeal has been f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs of the Lower Authorities and submitted that the deemed production is to be determined basing on the declared speed of the machines, which is 200 pouches per minute. 5. Heard both sides and have gone through the written submission filed by the appellant during the course of hearing. 6. The short issue to be determined in this appeal is whether the deemed production of Gutkha, in respect of the period March, 2012, is to be determined on the basis of the number of operating packing machines in the factory of the appellant, or on the basis of the speed of the machines declared by the appellant. 7. During the period under dispute, the deemed production of Gutkha was determinable under Rule 4 and 5 of the Capac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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