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TMI Blog2019 (1) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... chines (Capacity Determination and Collection of Duty) Rules, 2008 - Held that:- The issue is no more res integra in view of the issue being decided by this Tribunal in the case of Shree Shyam Pan Products Pvt.Ltd. v. Delhi-I [2018 (1) TMI 345 - CESTAT NEW DELHI], where it was held that collection of duty of Central Excise for the period for which machines were not in operation and goods were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he month of October, 2010. At the beginning of the month October 2010 there was only one machine in the factory and from 16.10.2010, two new machines were installed under intimation to Revenue. It appeared to Revenue that in terms of Rule 8 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, appellant were required to pay Central Excise duty for three machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5th day of the following month. 9. It can be seen from the above reproduced proviso, it enshrines the discharge of duty liability on account of addition and installation of packing machines. The differential duty amount, if any, should be paid by the 5th of the following month. From plain reading of above said proviso, it transpires that the demand of the duty on the products Pan Masala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 to 10th June 2013 is unsustainable and liable to be set aside and I do so. 3. As is clear from the final order passed by this Tribunal, collection of duty of Central Excise for the period for which machines were not in operation and goods were not being manufactured such collection of duty is unsustainable. I therefore set aside the impugned order and allow the appeal. (Dictated and pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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