TMI Blog2013 (12) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever they discontinued use of machines manufacturing gutkha with MRP of Rs. 2 in the month of June 2006. Thereafter with effect from 10th July 2006 they re-starting the said discontinued machine and also added two new machines of MRP of Rs.2. The duty was paid by them on proportionate basis starting from 10th July 2006. 2. Revenue s case is that inasmuch as the maximum number of machines worki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case the appellant has admittedly installed two new packing machines in the month of July 2009. As such, in terms of the said rule, 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 faci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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