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2012 (5) TMI 101 - ALLAHABAD HIGH COURTDemand of excise duty - compounded levy / production based duty - Pan Masala Packing Machines - stay application – Held that:- tribunal after referring to the rules 2008 has taken a view that even if a machine was not working for certain period of the month, the same shall be deemed to be operating packing machine for the entire month. On that basis coming to the said conclusion the tribunal has observed that it was not a fit case of total waiver. - The consequences of sealing of non operating machines by the department itself on a notice given by the appellant have to be looked into for determining the issue. The scope and applicability of second proviso of Sub-Section 2 of Section 3-A of the Act has also to be considered by the Tribunal to which the tribunal has not adverted. - Direction to Pre-deposit reduced from 3 crores to 2 crores.
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