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2011 (4) TMI 995 - COMMISSIONER (APPEALS)Manufacturing of Gutkha and Pan Masala - Demand of duty on 5 pouch packing machines under Rule 9 read with proviso to Section 11A(1) of the Act along with interest under Section 11AB of the Act - held that:- A perusal of Notification No. 42/2008, dated 1-7-2008 clearly reveals without any ambiguity that the same Retail Sale Price can hold good for two different notified goods i.e. for/Pan Masala and Pan Masala containing tobacco (Gutkha). The concept of notified goods, as shall/be clear from the above is not at all dependent upon and determined by ‘Retail Sale Price’. Likewise the concept of Retail Sale Price as spelt out in the entire scheme regulated by Notification No. 42/2008 and 30/2008 is not at all determined by the nature of specified goods. It cannot therefore be the case of anybody that with change in notified goods, there will he change in Retail Sale Price also and therefore only because two different notified goods are manufactured on a machine, two different Retail Sale Prices are involved. The case of the department rests on assumption that only because two different notified goods were manufactured on the same machine during the period, their Retail Sale Prices get changed and deeming provision relating to new Retail Sale Price gets attracted. Facts of the case as also the legal provisions do not at all warrant this assumption. - Decided in favor of assessee.
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