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2013 (12) TMI 76 - ALLAHABAD HIGH COURTWaiver of the pre-deposit ordered by CESTAT - Pan Masala unit run without registration - Rule 17 (2) of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 i.e; the deeming clause of the period for operating the machines will be applicable unless evidence to the contrary proves to the satisfaction of the Central excise Officers that the machines were used in the previous financial year as well – Held that:- The contention that deeming provision will be applicable from 1st April of the financial year in which unit was found to be not registered cannot be accepted – there was no prima facie fault in the reasoning given by the Tribunal that the deeming provision will be applicable unless evidence to the contrary is provided to the satisfaction of the Central Excise Officer. Te appellant admitted that the agreement was executed on 1.10.2010 and the manufacture started from January, 2011 for which he also deposited admitted excise duty - The deeming provision as held by the Tribunal prima facie applied with effect from 1st April, 2010 in case of unit, which is not registered and not from 1st April, 2011 -this question is still to be considered by the Tribunal – The petitioner has been given substantial relief both in depositing the excise duty as well as the penalty and there is no reason to interfere – also there was no substantial question of law arise for consideration – Decided against Appellant.
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