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2014 (4) TMI 332 - AT - Central ExciseWaiver of pre deposit - Packing of pouches of unmanufactured chewing tobacco bearing brand name ' Laxmi Chhap ' falling under chapter 24 of Central Excise Tariff Act, 1985 - Machines not working - Held that:- Difference of opinion - Matter referred to larger bench with following questions:- Whether as per findings of learned Member (Judicial), full waiver of pre-deposit is to be granted in view of the facts that machines were not in working condition based on commissioner's observation in para 99 in his adjudication order and provisions of deeming fiction was not attracted as per Chewing Tobacco & Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules, 2010. Or Whether as per findings of Member (Technical), partial pre-deposit of Rs.One crore is to be ordered based on the findings that there was clear admittance by Shri Rajesh Goyal, director, his wife and other key personnel such as manager and accountant of manufacture and running of machines. Further it is also a fact on record that these machines were earlier working under old premises and later shifted to present premises. Furthermore, premises were not registered thus inviting deeming provisions of Chewing Tobacco & Unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules, 2010.
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