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TMI Blog2017 (8) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... produced to higher value by the company or manufacture 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. The maximum speed at which machine declared by the appellant in Form-I and Form-II can operate in terms of Rule 6 of the Rules is about 696.5 pouches per minute at present, till any deviation/alternation is not done in the machine. The appellant is also directed under Rule 6 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2015, to inform at least 3 days in advance to the Divisional Deputy Commissioner of Central Excise or Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ach alongwith Form-I and one machine for Zarda Scented Tobacco of MRP 0.50 paise - ₹ 1.00 per pouch. On 09.03.2015, some queries were raised as some information were missing, the appellant replied the said queries and declared that the speed of the machines was around 700 pouches per minute in case of Pan Masala and 800 Pouches per minute in case of Zarda Scented Tobacco. 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. The officers again visited on 28.03.2015 along with Chartered Engineer and it was found that the speed of machines was 696.5 pouches per minute manufacturing Pan Masala and for Zarda Scented Tobacco 795 pouches per m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achine could produce but in my opinion, the figures can be reset even to higher workable values by the party or manufacturer of the machines through a series of Logical Programming. However, more technical specifications of the machines along with catalogue with detailed parameters vis-a-vis capacity of maximum RPM of servo motors etc. being put in the machine are further required to actually arrived at maximum capacity of the machines. Thereafter, the officers again visited on 28.03.2015 along with Chartered Engineer visited the factory and the Chartered Engineer found the speed 696.5 pouches per minute. He further opined as under: After going through the inspection manual for the machine having identification no. 10 being submitted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department. The case of the Department is that the speed of the machine could be increased by the company or the manufacture of the machine. The Department had not brought a Chartered Engineer certificate for verification of the machines who opined that speed of the machines could be changed. However, the department never made any effort to ascertain whether the speed of machine could be increased from the manufacturer of 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 also submitted that the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acking 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 pouces per minute at present till any deviation/alteration is not made/ done in the machines. I direct M/s T.D. Industries pvt. Ltd. (unit-II), Plot No. 89, Swarn Park, Mundka, Delhi-110041 under Rule 6 of Chewing Tobacco and unmanufactured Tobacco Packing Machines (Capacity Determination and collection of duty) Rules, 2010, as amended, to inform at least three days in advance to the Divisional Deputy Commissioner of Central Excise or the Assistant Commissioner of central Excise, as the case may be as and when any alterati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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