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2013 (12) TMI 1280 - AT - Central ExciseDuty liability as per Rule 8 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 – Waiver of Pre-deposit – Held that:- Rule 8 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 is applicable when there is addition of packing machines in the factory during a particular month - the appellant has installed two new packing machines in the month of July 2009 - when there is addition or installation of a new machine on any particular day of the month, it has to be treated that the total number of machines working on any particular day were working for the entire month - As such the duty for the entire month is prima facie payable by the appellant – there was no prima facie case in favour of Assessee – thus, the assessee is directed to deposit the entire amount of pre-deposit – stay not granted.
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