9911796707
TMI Blog2017 (5) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... is similar. In that circumstances, the observation made by the Chartered Engineer that the capacity of each machine could be operated to run at a speed of beyond 350 PPM provided the locking i.e. presetting for maximum number of pouches which the machines could be produced rest to higher value by the company or manufacturer of the machines through password and logical sequencing is without any positive evidence. The maximum speed at which machines declared by the appellant in Form-I and Form-II can operate in terms of Rule 6 of the Rules is about 280 PPM at present, till any deviation/alteration is not done in the machines - appeal allowed - decided in favor of appellant. - Appeal No. E/60107/2017, Application No. E/Misc/60188/2017 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngwith Form-I. On 05.03.2015 some queries were raised as some information was missing, the appellant replied the said queries and declared that the speed of the machines are around 265 pouches per minute. The Revenue visited their factory premises along with one Chartered Engineer on 07.03.2015. As none of the machines were found running due to holiday, all three unsealed machines were found to be manufactured by M/s Uflex Limited, identification numbers of the unsealsed machines were noted down by the Central Excise Officers. The officers again visited on 28.03.2015 alongwith Chartered Engineer and it was found that the speed of machines was 277.5 pouches per minute, 275 pouches per minute and 279 pouches per minute respectively. Thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y). Parameters vis-`-vis capacity of the maximum RPM of servo motors etc. being put in the machines are further required to actually arrive at the maximum capacity of the machines for which the same is are designed for depending upon the products being manufactured. Further as per the certificate issued by Chartered Engineer, the running speed of the machines was found that speed could not be increased beyond 277.5 PPM, 277 PPM and 279 PPM. His certificate also stated as under:- I also observed that each of the machines were being operated a maximum set (locked) value of 280 pouches per minute as when I asked the operators of the party to increase the speed to the maximum value, the figures could not go beyond 280, but were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of machine could be increased from the manufacturer of the machine or not. He further submits that as per the certificate of Chartered Engineer that the speed could be changed contrary to the finding that maximum RPM of Servo Motors etc. being put in the machines are further required to be actually arrived at the maximum capacity of the speed. He further submitted that the maximum speed of the machines depends on hardware of the machines and not on the software. He stated that the technical literature/vouchers of the machines stated that the maximum speed is 280 PPM. He also submitted that the Department has taken contradictory views in respect of other manufacturers, therefore, impugned order is to be set aside. 5. On the other hand Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f pouches which the machines could be produced rest to higher value by the company or manufacturer of the machines through password and logical sequencing is without any positive evidence. Moreover, if the speed of the machines is increased in that situation that can be examined by the Authorities from time to time. I find that in similar set of facts in the case of M/s T.D. Industries Pvt. Limited vide order dated 29.04.2016, the Adjudicating Authority has observed as under:- 2. The maximum packing speed at which the machines tabulated above of M/s T.D. Industries Pvt. Ltd. (Unit-II), Plot No. 89, Swarn Park, Mundka, Delhi-110041 can be operated for packing of notified goods i.e. Zarda Scented tobacco is 1101 Pouches per minute at pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise, as the case may be as and when any alteration in the machines regarding the maximum speed at which the machine can be operated is to be carried out by the assessee. 8. In view of the above observations, the adjudication order is modified. The maximum speed at which machines declared by the appellant in Form-I and Form-II can operate in terms of Rule 6 of the Rules is about 280 PPM at present, till any deviation/alteration is not done in the machines. The appellant is also directed under Rule 6 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 and Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 to inform at least ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
